If an employer has a credit or overpayment of Pay As You Earn (PAYE), their account can be balanced by reducing their next payments of PAYE, off-setting the credit against future PAYE liabilities during the year.
This can be done instead of requesting a repayment from HMRC.
Employers must check first:
that they have sent all the Full Payment Submissions (FPS) and Employer Payment Summaries (EPS), showing all employee payments that the ‘year to date’ figures are correct their PAYE online account – please note, it can take several days for payment information to appear.Providing returns and payments have been made on time, and the correct payment reference has been used, the online account should show the right charges and payments and the correct overall position by the start of the following month.
