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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: RTI employer overpayments: unallocated payments work list

ETMP refers to an overpayment as an unallocated payment and it will display these unallocated payments on the Unallocated Payment work list.

Until new business processes have been determined and agreed, only DMB should have access to this work list.

During the period 15 October 2012 to 5 April 2013 an employer who has a joining date for RTI in 2012-13 may request an in-year repayment or reallocation of an overpaid amount that is held in ETMP.

The process for dealing with these cases is still being discussed. Further guidance will be provided when this process has been agreed.