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HMRC internal manual

PAYE Manual

Reconcile individual: underpayments: voluntary direct payments

The Voluntary Direct Payments procedures can refer to voluntary payments for

  • Coded out underpayments following end of year reconciliation


  • Underpayments that cannot be coded out

The procedures are the same.

If an individual prefers to make payment directly rather than have any underpayment included in their code they can make payment either

  • Using a credit or debit card, through their Personal tax Account (PTA). The P800 tax calculation will advise customers if they can do this online.
  • Directly to Banking Operations


  • To their own processing office


  • You are reviewing work item 236 to request a voluntary payment, follow the guidance at PAYE90011
  • The customer contacts you prior to you working work item 236 and requests to make the payment in full, see action guide tax40046

The procedure can also be used to collect tax arising on income received by the estate of a deceased person during the period of administration. These payments will not be accounted for on the PAYE Service.

Where a customer wants to pay a potential underpayment (PUP) or In Year Adjustment directly and the PUP or In Year Adjustment arose in CY, offer the customer a cumulative code. If the PUP or In Year Adjustment arose in CY-1 (for example, it is currently being collected through the customer’s code) and the customer is unwilling to wait for auto reconciliation before making payment, offer the customer an early review. The customer will need to send in any documents we need to make the review.