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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Reconcile individual: in-year reconciliation: unemployment repayments calculation: underpaid or balanced

Where the tax calculation results in either a balanced position or with an underpayment the message ‘There is no overpayment calculated’ is displayed.

You must

  • Not ‘Submit’ the calculation. Instead ‘Cancel’ out of it
  • Write to the individual and explain that no repayment is due at the moment
  • Enclose Parts 2 and 3 of form P45, but marked ‘Week 1 basis’
  • Make a note in Contact History with the details of the action taken
  • Make a note in Contact History with the details of where the claim papers are held