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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: overpayment disposal

This work list contains employer references for which an overpayment has been produced on the employer record but has not yet been repaid / reallocated.

You must treat any overpayment work as priority.

Debt Management & Banking (DMB) do not advise the employer or contractor that an overpayment has been referred to you. It is therefore important you review the claim quickly and either

  • Advise DMB how to dispose of the overpayment


  • Report the net overpayment to the Debt Management Office responsible for the employer record on a form P28 to pursue

If you are required to review this list, follow PAYE31061.