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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Reconcile individual: overpayments: early repayments

This subject covers cases where a repayment claim is made before the RTI Service has created an End of Year record for the year, or, if the employer is not within RTI; their P35 ‘Employer Annual Return’ and associated forms P14.

This guidance is presented as follows

Forms that can be used as evidence for an end of year repayment

  • P60 / P60 duplicate / P60 substitute / electronic P60 (eP60)
  • Screen print of Employments which have ceased during the year where a P60 will not be provided

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Form P60 / P60 duplicate / P60 substitute / electronic P60 (eP60)

When a claim is made for an early repayment a form P60 must be requested first as this provides verified tax details for the year of claim. You should also request any other information needed to establish the repayment due.

One of the ways to request a form P60 is to use the P2 special note, if you are issuing an amended code to the customer. Further details about the P2 special notes can be found at PAYE11035.

We now have no objection to employers giving duplicate forms P60 to their employees. Employers can do this, for example, where employees have mislaid their original and need evidence of their earnings for the previous tax year.

A ‘Tax Details Enquiry Screen Print-out’, which has been stamped with the Jobcentre Plus office address stamp can also be accepted in place of form P60(U).

When you receive a form P60 or duplicate for early repayment you should confirm that the details have been provided in an approved format and on approved stationery

  • If the form has been produced by ‘Online Return and Forms’ it will have the same layout as the version that can be accessed from PAYE056. ‘P60 HM Revenue & Customs - Online Return & Forms PAYE’ will be shown along the bottom of all printed forms P60
  • Centrally approved substitute proprietary forms P60 are listed under ‘Substitute Tax Returns and Other Forms’ in the Rates and Tables section of the Library
  • Some individual employers and pension funds design their own substitute forms P60 and obtain central approval from HMRC Forms. These forms will carry an identifier mark and will be listed under ‘Substitute Tax Returns and Other Forms’ under the Rates and Tables section of the Library
  • Changes were made to PAYE regulations to allow employers to provide P60 information to their employees electronically from 2010-11 onwards. The output of an electronic P60 must carry the text ‘This is a printed copy of an eP60’. This must be at the top of the form next to the form title - P60 End of Year Certificate and in an acceptable font size, no smaller than point 10

Note: HMRC does not provide a facility for electronic P60 information to be emailed to us. When processing repayments we still require any claim to be supported by a paper P60 or the printed output of an electronic P60.

If you have any concerns about a P60 or P60 duplicate provided by the customer you should contact the employer to confirm the pay and tax amounts shown.

You should record the P60 detail on form P36B SEES, to be retained with the repayment papers. The P60 should not be returned to the customer until the repayment has been generated and is ready to be issued. At that point, the repayment papers, including the P60 and P36B SEES, should be passed to a Band O officer to be counter initialled.

Form P60 / P60 information received in an Enquiry Centre

A claim for repayment will sometimes be received in an Enquiry Centre accompanied by a form P60 or P60 information. The Enquiry Centre should always try to obtain the original P60 and send this to the Processing office. If however the customer insists that they want to retain the P60 EC staff should date stamp and photocopy the P60, return the P60 to the customer and forward the photocopy to the Processing office.

You can accept claims and P60 information from an Enquiry Centre if either of the following applies

  • The original form P60 accompanies the claim

Or

  • A form P36B SEES is completed, counter initialled and date stamped by the Enquiry Centre

Employment Summary

Where an early repayment claim is made prior to the deadline for submission of forms P14 / P35 follow SPD 9 (PDF 57KB).

Employment Screen Prints

Where screen prints are used as evidence in early repayment claims because a P60 will not be provided, the Pay and Tax details should be input as a P60 in the corresponding Employment Screen to trigger reconciliation.