A potential client doctor was paid extra £9.5k in error in a month - total payment was £18.5k which inluded £9.5k paid in error- meaning this extra payment pushed him into higher rate bracket. This meant loss of personal allownace. Pension contributions were £11k by him. When taking off pension contributions from his salary he is left with £6k which was charged at 60% marginal rate as it was between £100k - £123k.
He paid back the overpayment in two instalments in next financail year.
Am i right in thinking that based on his margianl tax basis, he overpaid £3600 (6k X 60%)? or am i missing something?