Correcting a PAYE Bill

At some point or another, any long-established company will have received a PAYE charge they do not agree with. Until now, the process to query or dispute this charge has been convoluted and time consuming at best. In it’s ongoing drive to simplify all things payroll, HMRC has now launched an online web link to help employers who think their PAYE bill is incorrect.

https://www.gov.uk/payroll-errors

This service can used by any employer who believes their PAYE bill is incorrect. It can also be used by agents acting on behalf of a PAYE employer.

Bear in mind, most queries on PAYE bills are caused by payroll re-runs when an FPS amendment has not been filed, so the starting point for any PAYE investigation should be a reconciliation of the FPS sent against the payroll record for the period in question. So, if an error is discovered simply send an amended FPS.

Before stating your dispute, you’ll need your:

• PAYE and A/cs office reference numbers
• Your Self Assessment or UTR number
• Number of employees the business has

You’ll also need to give details of the FPS amounts as processed via the payroll software including the total:

• Income Tax
• Employee and employer NI contributions
• Student loan details
• Class 1A NI

You will need to raise a separate disputed charge for each period you may be questioning.

Get In Touch

For more information or advice on our Payroll services, simply visit our Payroll Page or contact your local Whitings LLP office today.

Disclaimer - All information in this post was correct at time of writing.