Geek

You will need to repay the gross amount, and then your employer will work out any tax due if you are still employed by them - if it is a different tax year, or you have left you may have to claim this back yourself. It is classed as an overpayment of wages so they have to follow HMRC rules on this and what to report. There is no legal requirement for them to ask for the the net pay, and they cannot claim your tax refund on your behalf

@HMRC, many of our clients have reported issues once they have submitted the FPS for the 1st time on the new software resulting in their employees having UC stopped. There seems to be a glitch on the HMRC system that allocates YTD figures to current month pay (FPS is confirmed correct). Their current reply is that the employer needs to ring the helpline (and wait hours) for each case to be corrected manually. As you can imagine from a employer such as a care provider with potentially hundred PAYE references this is not feasible, and leaving vulnerable employees out of pocket is causing an undue amount of stress. The RTI-Data-Item-guide 23-24 clearly states 'The duplicate records will require action by HMRC to correct these as this is not an automatic process. Until this takes place, the employees Personal Tax Account will show 2 records for the same employer, which may prompt contact to the employer and/or HMRC. This scenario can also occur when updating existing employee details onto a new payroll software package.' But not that HMRC systems are adding YTD figures to current month pay. Will you issue a guide to software providers so that they can try and support new clients, as the advise above is misguided to this known issue