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HMRC internal manual

PAYE Manual

Employer returns: employer return - overpayments: contents

  1. PAYE47001
    Introduction
  2. PAYE47010
    Authorising officer's guide
  3. PAYE47011
    Authorising officer's guide (Action Guide)
  4. PAYE47015
    Basic principles - reviewing pot overpayments
  5. PAYE47020
    Completion of form P565 request stencil
  6. PAYE47021
    Completion of form P565 request stencil (Action Guide)
  7. PAYE47025
    Disposing of an overpayment
  8. PAYE47030
    Banking Operations action
  9. PAYE47035
    Form P35D
  10. PAYE47040
    Form P229
  11. PAYE47041
    Form P229 (Action Guide)
  12. PAYE47045
    Form P565
  13. PAYE47046
    Form P565 (Action Guide)
  14. PAYE47050
    Net overpayments
  15. PAYE47055
    Notional overpayments
  16. PAYE47060
    Overpayment notification
  17. PAYE47065
    Overpayments and amended P35s - repayment of PAYE and NICs in error
  18. PAYE47070
    Bona Vacantia and dissolved limited companies
  19. PAYE47075
    Overpayments and reallocations
  20. PAYE47080
    Overpayments and repayment supplement
  21. PAYE47085
    Overpayments during a trade dispute
  22. PAYE47086
    Overpayments during a trade dispute (Action Guide)
  23. PAYE47090
    Overpayments: P35 return at RSI3 - years 2004-05, 2005-06 and 2006-07
  24. PAYE47091
    Overpayments: P35 return at RSI3 - years 2004-05, 2005-06 and 2006-07 (Action Guide)
  25. PAYE47100
    PAYE advance (PAD) payments
  26. PAYE47105
    Provisional repayments
  27. PAYE47106
    Provisional repayments (Action Guide)
  28. PAYE47110
    Reconstructed employer returns
  29. PAYE47111
    Reconstructed employer returns (Action Guide)
  30. PAYE47115
    Refusing an overpayment
  31. PAYE47116
    Refusing an overpayment (Action Guide)
  32. PAYE47120
    Trade dispute: refund not made at due time
  33. PAYE47121
    Trade dispute: refund not made at due time (Action Guide)
  34. PAYE47125
    Using function overpayment disposal
  35. PAYE47126
    Using function overpayment disposal (Action Guide)