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HMRC internal manual

PAYE Manual

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.

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

In April 2013 all remaining employers bar a few exceptions joined RTI, to 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. All other years will be viewed using BROCS InfoArchive Viewer, which was introduced following decommissioning of the BROCs system during 2017-18.InfoArchive Viewer is a ‘view only’ service and all years will appear balanced because:

  • the year was cleared in BROCS at the date of migration to RTI
  • the year was cleared through an exercise to ‘pop’ or ‘remit’ any appropriate debits/credits prior to the migration date to RTI
  • any open debits/credits that remained were migrated to ETMP prior to decommissioning of BROCS, and a credit/debit allocated to balance these accounts in the archive. You will see these balancing postings in the archive with a posting date of 11 November 2017

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 and PAYE48209).

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