{"id":15668,"date":"2023-08-01T06:51:23","date_gmt":"2023-08-01T06:51:23","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=15668"},"modified":"2023-09-19T07:15:05","modified_gmt":"2023-09-19T07:15:05","slug":"hmrc-payments","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/employment\/employing\/payroll\/correcting-errors\/hmrc-payments\/","title":{"rendered":"How to Correct PAYE Overpayment or Underpayment to HMRC"},"content":{"rendered":"

Fixing Errors after Paying HMRC Too Much<\/h2>\n

Did an overpayment occur because of a mistake in your Full Payment Submission (FPS) or Employer Payment Summary (EPS)?<\/p>\n

If so, you can make the correction in the next regular report that you send. HMRC will deduct the overpaid amount from your next PAYE bill.<\/p>\n

Likewise, you can balance your next PAYE bill (pay less) if you entered the wrong amount when you paid HMRC or you made a duplicate payment.<\/p>\n

HMRC can make a direct repayment into your account if you sent an EPS containing your bank details. If not, you would need to send a letter to HMRC informing them of your bank details.<\/p>\n

Note<\/strong>: If you overpaid because of a mistake in your FPS or EPS, you can also contact the HMRC helpline to claim a refund (see the information below).<\/p>\n

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Reclaiming an Overpayment (previous tax years)<\/h2>\n

The reason why you overpaid HM Revenue and Customs is going to determine how to reclaim an overpayment for a previous tax year.<\/p>\n

You can work out why you overpaid by comparing the overpayment to the amount owed in your tax account. In most cases, paying too much is likely to occur if you failed to account for:<\/p>\n