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HMRC internal manual

PAYE Manual

PAYE operation: PAYE direct payment: refund following amended code

Where a higher code is issued, the taxpayer might seek a refund.

Where a relatively small amount is involved, ask the taxpayer to deal with it through thenormal action of the Tax Tables. That is, reduce the next quarterly payment to BankingOperations.

Where the taxpayer wants an immediate refund or the amount involved is substantial

  • Ask the taxpayer to tell you the amount of earnings and the amount of tax paid to date
  • Confirm with Banking Operations the amount of tax paid
  • Arrange with Banking Operations for an advance to be made to cover the repayment