If employers cannot immediately reconcile what they think they owe HMRC with what HMRC says is due, they should work through HMRC Reconciling PAYE charges helpsheet.
Filing PAYE information in real time means that there is an increased chance of an error occurring which can then create a duplicate record.
To help prevent this HMRC have:
- Improved their guidance- Information you must get right when running your payroll
- Improved their IT to prevent the most frequent errors from generating a duplicate employment on our systems
- Put in place processes to correct as soon as possible those errors that do get through
If employers cannot immediately reconcile what they think they owe HMRC with what HMRC says is due, they should work through HMRC Reconciling PAYE charges helpsheet.
This sets out the steps employers can take to eliminate some of the most common errors and resolve the issue without having to contact HMRC. The helpsheet also explains what they should do if, after all the checks, they still cannot reconcile the charge.