»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

PAYE Manual

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
2 May 2025 - See all updates
  1. Back to contents
  2. PAYE91000

PAYE91000 - Reconcile individual: overpayments: contents

  1. PAYE91001
    Introduction
  2. PAYE91005
    Repayments
  3. PAYE91010
    Cancelling a repayment
  4. PAYE91015
    Early repayments
  5. PAYE91020
    End of year reconciliation: early repayments and form P11D
  6. PAYE91035
    Making a repayment
  7. PAYE91037
    Repayments by BACS process
  8. PAYE91040
    Nominees
  9. PAYE91045
    Overpayment tolerances
  10. PAYE91050
    Record repayment
  11. PAYE91055
    Re-issue / re-instate repayment
  12. PAYE91060
    Repayment to be issued manually (Welsh language)
  13. PAYE91062
    Prepare and issue a manual repayment
  14. PAYE91065
    Repayment claim forms and requests
  15. PAYE91070
    Work item 128 - manual WI - recalculate REPT
  16. PAYE91075
    No repayment indicator
  17. PAYE91080
    Work item 245 - overpayment identified issue manual payment
  18. PAYE91085
    Repayment supplement
  19. PAYE91090
    PAYE Service overpayment to be set against self assessment (SA)
  20. PAYE91095
    Repayments paid from a later year

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated