My client has overpaid PAYE, which is showing as "unallocated" on the PAYE record. Her company is unlikely to pay salary subject to PAYE deductions in the remainder of the tax year. It is not clear to me how to claim a repayment of the overpaid tax - that would be straightforward if this was SA, but there is no "button" for "claim a repayment" in the PAYE record (as far as I can see). Do I have to ring up and listen to recorded messages, or is there a quicker and more efficient way?
I am trying to register for VAT services for my company on Government Gateway (as I have successfully done for CT and am in the process of doing for PAYE). The problem is that I need the date from which the company was registered - for which I need the registration certificate - but the hard copy is buried somewhere in my archives (I have been registered as a sole trader from 1985, then partnership from 1990, then company since some time in 2003), and I can't see any other way of obtaining the certificate other than registering for VAT services on Government Gateway. Catch-22! Can you please suggest a way forward?
Thank you. Actually, I am filing a return online using the standard HMRC "system", so the box references to SA110 and 103(s) don't match up. BUT the main thing is that I don't need to amend the 2021/22 return - I will put the 2022/23 return in showing the amount to carry back and the amount I have calculated as a repayment due, and I will see if it works!