PAYE47120 - Employer returns: employer return - overpayments: trade dispute: refund not made at due time
It may not always be possible for an employer to pay a suspended refund to an employee. For example the employee may leave without
- Giving notice
Or
- Leaving a forwarding address
If a refund is not paid within 42 days of the due time the employer must
- Pay the sum to the Debt Management Office
- Add the tax not refunded to the final figure of tax on form P14 at the end of the tax year
- Show the tax due according to the tax tables where form P45 is issued in the same tax year