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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Making a decision: employer pays the underdeduction

Previous requests for payment or issue of a refusal notice may result in the employer paying the underdeducted tax or amending their P35/FPS/EYU.

You should ensure that any payments made by the employer match with the amended P35 or that an amended FPS or EYU has been submitted.

Note: If no amendment is made, potentially the payment could be incorrectly repaid to the employer.