PAYE54150 | Employer returns: regulation 80 determinations: overpayments
From HM Revenue & Customs · PAYE Manual
If you find, when an appeal is settled, that a payment was too high
Repay the excess to the employer
Follow the usual repayment rules
From HM Revenue & Customs · PAYE Manual
If you find, when an appeal is settled, that a payment was too high
Repay the excess to the employer
Follow the usual repayment rules