otokini solomon

If an employee (EE) is due a tax and National Insurance (NI) refund from a prior tax year and we submit an amended Full Payment Submission (FPS) correcting the figures (e.g., showing that the EE paid £1,500 less in Income Tax and £1,000 less in NI), the NI refund will not be processed automatically. Instead, you will wait for a letter from us stating that we cannot process the NI refund and requesting that HMRC handle it. However, the PAYE refund will be managed automatically without any request from us. Our payroll software allows us to refund NI for both the employee (EE) and employer (ER) from a prior tax year, but we are unable to process the PAYE refund. Therefore, we will not send a letter requesting the NI refund for EE and ER. We want to ensure that the EE receives the PAYE refund but does not receive an additional NI refund from you, to avoid a double refund.

Hello, If an incorrect figure of £40,000 taxable pay YTD has been reported to HMRC for 2023/24, along with a PAYE YTD figure of £5,000, and we need to correct this on an amended FPS, we would adjust the taxable pay YTD to £35,000. However, we would not adjust the PAYE YTD figure, as HMRC handles any refunds or charges from a prior year. Therefore, the PAYE YTD will remain at £5,000. Is this correct? Kind regards, Oto Solomon

In the case that an employee is due an NI refund from a prior year and the employer proceeds to refund this via the payroll system, the employer will normally send the amended FPS to HMRC showing the reduced NI EE and ER contributions for the prior year, the NI EE and NI ER refund is expected to be processed via the payroll system in the current payroll period. Is HMRC ok with the employer sending a reduced ER liability and sending a reduced future payment so that the employer can recover the overpayment?

If the employer needs to make a prior year adjustment for an employee to correct the NI EE contributions year to date figures (for example, reflecting a refund from the 2023/24 tax year) and sends the amended FPS for the prior year to HMRC, Does HMRC automatically refund the NI EE contributions to the employee, or do they wait for a letter from the employer before issuing any refunds? This is to ensure that if the employer processes the NI EE refund in the current year, it is not duplicated by HMRC.

Could you please clarify how payment works with regards to Statutory Parental Bereavement Pay in the scenario that a parent loses multiple children on the same day, I understand they can take multiple period of leave per child that passed away, however does this mean they are entitled to £172.48 per week of leave so if a parent loses 3 children on the same day and decide to take 2 weeks leave per child, is he entitled to £172.48 per week of leave for the 6 weeks taken off? also how much would they be entitled to if they decided to take just 1 or 2 weeks off in the event that they lose 3 children on the same day?