Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: Employee overpaid over a number of years

    @HMRC Admin 19 Thank you. To clarify, when working out the net value, would they use the tax and NI rates at the time the overpayments occurred, or the current rate?
  • Employee overpaid over a number of years

    What's the process for addressing an overpayment that spans multiple past years please? (2020 to 2024 if that changes anything). If the employee pays a lump sum, would that be gross or net? Would it just be NI and tax deductions to take into account or would it include deductions like pension too. If it's a payment plan, would previous years' deductions not be taken into account? I assumed the net value would be calculated, with NI and Tax deducted using the rates in the affected years, then the employee pays that net value whether by lump sum or smaller future repayments. Thank you