DMBM523370 | Debt and return pursuit: PAYE: employer or contractor has lost their records: recovery of underpayment following a reconstructed return

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You can recover the underpayment following the usual underpayment process. If the employer objects to the amount ask why, as the debt is based on the reconstructed records.

If there is any new evidence that shows that the debt based on the reconstructed records is incorrect, you should:

• ask the employer to pay over any amount still due

• submit an amended return to correct the record.