Employer PAYE liabilities and payments – how are HMRC’s systems working?

As PAYE RTI nears the end of its second year, are HMRC’s debt management and banking processes working as they should? 

The Tax Faculty is keen to hear your feedback, good or bad, plus examples of any problems which we can raise with HMRC. We’d like to hear from you whether you are an employer or payroll agent/bureau or an adviser.

For example: 

  1. Is HMRC’s business tax dashboard showing correct figures?
  2. Are you being chased by HMRC for underpayments that are not due?
  3. Have wrong apparent underpayments that you have referred via HMRC’s employer helpline to their Disputed Charges Team (DCT) been sorted out? How long is it taking for the DCT to sort out mistakes?
  4. Has HMRC reallocated amounts on your employer PAYE account for no obvious reason and/or without telling you?
  5. Have specified payments been added to your employer PAYE account when they should not have been, and which cannot be deleted?
  6. Are you having problems with obtaining repayment of overpayments, including accidental overpayments, for example, payments made twice or the wrong amount paid?
  7. Are there still unresolved issues, such as wrong apparent underpayments and unexplained reallocations, outstanding from 2013/14 and earlier years?

Please let us know of any difficulties you are encountering in this area by posting a short comment below. If it’s easier, just indicate which numbered bullets apply to you.

We​​ would also like to hear about the process for submitting RTI returns – you can post comments on our separate forum post How well are the RTI processes working now?


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  • I am still trying to deal with a pre RTI repayment of PAYE (2012/13) where a refund of PAYE to an employee in the closing months of a business exceeded the payable liability for the period. HMRC initially refused to make repayment without an "explanation being given" and until "RTI submissions were brought up to date". Well, the PAYE scheme was closed at the end of 2012/13 prior to the client being 'mandated into RTI', so that didn't apply". This was 27 weeks after the claim had been submitted. When HMRC replied to our response (a further 27 week delay) it was simply a re-iterated request fro information on the original claim. So 54 weeks elapse and no progress whatsoever. A formal complaint submitted a month ago has yet to be acknowledged, let alone resolved and the lack of urgency on HMRC's part means the company has to keep its bank account open to receive the £600 or so that is due (for which a bank charge of £5 is accruing each month) and then it will be struck off. Anyone would think it was their money - they don't seem to believe anything I or the client tells them as to how the overpayment arose and until they are satisfied the repayment will not be made. Imagine if the client owed HMRC £600 and was taking 27 weeks to reply to letters - bailiffs would have been instructed and assets seized by now. My client has seriously contemplated instructing County Court recovery proceedings.  
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