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Contents

Official guidance
PAYE Manual

PAYE94000 · Reconcile individual: in-year reconciliation

  • PAYE94001 · Introduction
  • PAYE94010 · Trigger in-year reconciliation
  • PAYE94015 · Automatic in-year reconciliation checks
  • PAYE94020 · Special circumstances
  • PAYE94021 · Special circumstances (Action Guide)
  • PAYE94025 · Cessation repayments
  • PAYE94030 · Cessation repayment calculation
  • PAYE94035 · Cessation repayment calculation: underpaid or balanced
  • PAYE94040 · Cessation repayment calculation: overpaid
  • PAYE94045 · Small pension taken as a lump sum payment (formerly known as trivial commutation payments)
  • PAYE94050 · Small pension taken as a lump sum payment (formerly known as trivial commutation payments) repayment calculation: underpaid or balanced
  • PAYE94055 · Flexibly accessed pension rights
  • PAYE94060 · Unemployment repayments
  • PAYE94065 · Unemployment repayments calculation: underpaid or balanced
  • PAYE94070 · Unemployment repayments calculation: overpaid
  • PAYE94075 · Unemployment repayments: subsequent claims
  • PAYE94080 · Work item 119 - P53 required
  • PAYE94085 · Work item 130 - repayment P45(1) now received
  • PAYE94090 · State pension deferral lump sum payments
  • PAYE94058 · Lump sum death benefits
  1. Reconcile individual: in-year reconciliation: contents
  2. Reconcile individual: in-year reconciliation: unemployment repayments: subsequent claims

PAYE94075 | Reconcile individual: in-year reconciliation: unemployment repayments: subsequent claims

From HM Revenue & Customs · PAYE Manual

For subsequent unemployment repayment claims made on form P52 you must ensure that you are using the correct figure of tax when making the repayment.

You must

  • Trigger an unemployment repayment by selecting the form type P52 and date of receipt of the forms on the IABD screen (see action guide tax80002)

You will then be presented with a ‘Date of Claim field.

You must

  • Input the date of claim as entered on the P52

For second and subsequent unemployment repayment claims, the ‘Total tax paid’ figure that you will see in the Unemployment Repayment Results screen will show the total amount of tax left in charge after deducting any previous repayment made, rather than the total tax deducted per the P45 Part 1 from the employer.

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