HSTM04800 | Bonus: payments made in error

Where an amount has been wrongly paid by way of a bonus, the amount must be repaid to HMRC. Where an assessment is issued by HMRC to collect any amount due, the payment due date is the date following the end of the period of 30 days beginning with the day on which the notice of assessment is given. This is subject to any proceedings relating to appeal.

Late payment interest will accrue on any amount that is payable to HMRC. Repayment interest is payable by HMRC on any repayment of an overpayment of income tax.