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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: employer return - overpayments: form P229

A form P229 will be sent to you from a PAYE section where a repayment has been claimed by an employee who has not received a P60 and the employer has not responded to a form P36A requesting employees annual pay and tax details.

You must deal with any forms P229 on day of receipt.

The P229 is used to record pay and tax details that have been reported on a form P14. It is important that you make the necessary checks before completing a P229.

You will need to compare the amount reported on the form P14 with the tax deducted for that employee on the P35. Any discrepancy must be reviewed in conjunction with the P35 and where necessary investigated with the employer prior to completing the form.

You must retain forms P229 in the ‘Forms P229’ employer related electronic file if a P229 cannot be completed immediately because

  • The return is still outstanding


  • Discrepancies need to be taken up with the employer

This file must be reviewed regularly to ensure P229s are completed and returned to the PAYE section as soon as possible.