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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: RTI employer overpayments: introduction

Where an employer has joined RTI and their PAYE / NIC accounting records have migrated to the Enterprise Tax Management Platform (ETMP) an overpayment could occur each time the relevant charge for the tax month is calculated and compared to the payment(s) made.

From 15 October 2012, this will apply to employers who have an RTI joining date in 2012-13 and from 5 November all customers who have registered as new employers from that date.

In April 2013 all remaining employers bar a few exceptions will join RTI and have their accounting records managed through ETMP.

Note: ETMP will only display the PAYE / NIC accounting records for those employers who have joined RTI from the tax year 2012-13. All other years will still be accessed using BROCS.

Where ETMP determines that a payment has been made in excess of the amount due for the relevant month it will identify this on the Unallocated Payments work list (PAYE47210).

Note: ETMP refers to an overpayment as an unallocated payment and displays it as such.