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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Reconcile individual: in-year reconciliation: unemployment repayments: subsequent claims

For subsequent unemployment repayment claims made on form P52 you must ensure that you are using the correct figure of tax when making the repayment.

You must

  • Trigger an unemployment repayment by selecting the form type P52 and date of receipt of the forms on the IABD screen (see action guide tax40002)

You will then be presented with a ‘Date of Claim field.

You must

  • Input the date of claim as entered on the P52

For second and subsequent unemployment repayment claims, the ‘Total tax paid’ figure that you will see in the Unemployment Repayment Results screen will show the total amount of tax left in charge after deducting any previous repayment made, rather than the total tax deducted per the P45 Part 1 from the employer.