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HMRC internal manual

PAYE Manual

Reconcile individual: overpayments: no repayment indicator

The ‘No Repayment’ indicator can be set for several reasons. Where the ‘No Repayment’ indicator is set and reconciliation triggered online, the message ‘No repayment indicator set further investigation required’ will be displayed.

You will need to consider action guide tax40096 WI234 before completing the reconciliation.

Work item 234 will be created and no P800 produced where reconciliation is triggered automatically and

  • An overpayment is identified


  • The ‘No Repayment’ indicator is set


  • The ‘Deceased’ indicator or a verified date of death is not held on the record

Any operator can be allocated this work item and should follow action guide tax40096 WI234.