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Contents

Official guidance
PAYE Manual

PAYE91000 · Reconcile individual: overpayments

  • PAYE91001 · Introduction
  • PAYE91005 · Repayments
  • PAYE91010 · Cancelling a repayment
  • PAYE91015 · Early repayments
  • PAYE91020 · End of year reconciliation: early repayments and form P11D
  • PAYE91035 · Making a repayment
  • PAYE91037 · Repayments by BACS process
  • PAYE91040 · Nominees
  • PAYE91045 · Overpayment tolerances
  • PAYE91050 · Record repayment
  • PAYE91055 · Re-issue / re-instate repayment
  • PAYE91060 · Repayment to be issued manually (Welsh language)
  • PAYE91062 · Prepare and issue a manual repayment
  • PAYE91065 · Repayment claim forms and requests
  • PAYE91070 · Work item 128 - manual WI - recalculate REPT
  • PAYE91075 · No repayment indicator
  • PAYE91080 · Work item 245 - overpayment identified issue manual payment
  • PAYE91085 · Repayment supplement
  • PAYE91090 · PAYE Service overpayment to be set against self assessment (SA)
  • PAYE91095 · Repayments paid from a later year
  1. Reconcile individual: overpayments: contents
  2. Reconcile individual: overpayments: work item 245 - overpayment identified issue manual payment

PAYE91080 | Reconcile individual: overpayments: work item 245 - overpayment identified issue manual payment

From HM Revenue & Customs · PAYE Manual

This work item will be created when the Welsh indicator is set, or where access to the individual’s record has been restricted during the tax year, for example; where the individual has held employment with a ‘secure’ employer, such as a government department or public body.

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