Reclaiming overpaid employer NI contributions

Reclaiming overpaid employer NI contributions

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Hi

My client (v small Ltd co) has overpaid employed NICs for 2012/13 due to unrecovered SMP, which of course they would like repaid. They were sent a P35D in February 2014, to which they responded (in writing, to the address on the P35D letter, at Benton Park View) to confirm the reason for the overpayment. Nothing was heard, so I spoke to the Employer's Helpline who advised the client write again, to a different room number at Chillingham House, Benton Park View. This they did at the end of July. Still nothing, so client rang today to ask what's going on. They have now been told that letters sent to Chillingham House before 1st August will not be 'received' or acknowledged before 31st October, and then repayments processed at the end of November. Until then there is no way they can tell my client if they have even received the letters.

£4,000 is owed to my client and I'm at a loss as to how else to help, has anyone experienced this, or have any ideas?

Thanks in advance

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By glynisbm
29th Aug 2014 19:33

Central Exception Processing Team

Ring the Employer Helpline again, ask to speak to a higher officer (HO) or senior officer (SO) and then ask the HO or SO to put you through to the Central Exception Processing Team (CEPT) in Newcastle.

This discrepancy should have been picked up automatically, but HMRC do have 4 years from the tax year in which the discrepancy occurred to deal with the issue. S34 Taxes Management Act 1970)

Good luck!

 

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Johny Fartpants Picture
By johnny fartpants
29th Aug 2014 20:13

Had Similar Experience

 

Yes I had a similar experience of banging my head against the brick wall that is getting a PAYE refund from HMRC (see link): https://www.accountingweb.co.uk/anyanswers/question/paye-refund-farce-hmrc . The best advice I would give is

    (1) for the current year (if employee still in receipt of SMP) put in a claim for advance funding of SMP. Once your email is sent you get an email response saying money will be paid within 6 working days. Amazingly enough HMRC seem to be good to their word on this. Had two refunds received with no fuss at all.

(2) for the last tax year I was told (on complaining about the long wait for a large refund) to put in a hardship claim supported by bank statements, supplier statements etc showing client is indeed suffering financial hardship as a result of the delay. I'm sorry to say I was given the address to send to but ripped it up in my rage at the lack of help from HMRC with this. Needless to say, I am therefore unable to say how quickly this will get monies refunded if at all.

The frustrating thing here is that HMRC obviously can put things into place IF THEY WANT TO. But they are quite happy to let certain parts of their system go at an unacceptable slow pace. The lack of consistency makes me really frustrated.

Good luck getting the refund.

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By jgardiner
29th Sep 2014 14:43

success (nearly)!

thank you both for your help. I spoke to a SO and have called again today, to find that the repayment has been issued. The client hasn't received it yet, but at least we're one step further...

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