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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Reconcile individual: overpayments: repayments paid from a later year

NPS recognises the year from which a repayment which has been carried forward originates.

Any amounts refunded in a later year will be identified and taken into account when determining the outcome of a calculation. This ensures that the amount repaid in a later year is not repaid again in an earlier year.

When CY is triggered and the result is an overpayment, any outstanding overpayments from CY-1 and earlier will not be carried forward and repaid with the CY overpayment.

Separate payable orders will be issued for CY-1 and earlier and for CY.