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PAYE write offs

PAYE write offs

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Having a deja vu moment so this may have been discussed before - if so apologies but I couldn't find it on a search.  In the process of reconciling to accounts and cajoling clients to pay PAYE I have noticed on a number of our clients that HMRC has written off one or more months of PAYE - the narrative is "Adjustment - this means that a charge or part of a charge has been written off by HMRC"  I am assuming that they won't mysteriously reappear but has anyone else come across these adjustments.  We are not talking huge amounts - in low hundreds but still welcome news to some of our smaller clients.

 

 

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By GR
11th Nov 2021 14:29

I had this for a client several years ago.

It was a small company with just around £100 of national insurance to pay from a director's salary which his company hadn't paid for a year or so, and for some unknown reason HMRC PAYE wrote off the balance.

I am assuming HMRC PAYE wrote off the balance because it was so small (I don't think HMRC took the money from elsewhere, e.g. overpayment of corporation tax/interest from early corporation tax payment, etc).

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By kathyk0410
11th Nov 2021 14:53

Yes, we have had a few of those as well - these are different in that they are companies with employees, have PAYE outstanding in different months so it's not as if they are clearing the account, the companies have claimed Furlough for the month so looks just like an added bonus. Advising the client to pay the net amount and move on. I have pdf'd the online account to my journal just in case the liability reappears!

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