I am currently trying to reclaim an 2010/11 P35 overpayment, in respect of a client company, but with not much success.
The background is that the client paid various sums 'on account` without any reference to amounts due.
There is no liability due in 2011/12, in which to offset the overpayment.
A letter has been sent to HMRC, explaining this but they still require 'additional information`( and a further letter together with a contact number)
I was wondering whether anyone else has encountered this problem, and if there is a less long-winded solution.
Thanks
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The problem is that...
HMRC assume that everything you pay to them in respect of paye and ni belongs to one of your employees as a deduction from their wages, so it is very difficult to get them to recognise that it was in fact your money and you want it back.
I don't know what they base this assumption on. They obviously assume that employers never make mistakes...
Yes, I've had this problem
Client regularly used to pay some PAYE on time, and then "caught up" later, but then overpaid PAYE. We had to claim several years overpayments back and send schedules of actual PAYE due month by month and dates paid. This part was relatively easy as I did all the book-keeping for the years concerned and it was just a matter of pulling data into Excel and lining up data with explanations.
HMRC have been very unpleasant the whole way along, and I'm not sure if client has yet received full refund.
You have no choice but to play it their way. Just treat it as a silly game and try not to lose your temper. Easier to say than do.