An employer may be able to claim a refund if they have overpaid PAYE for the current tax year or a previous tax year.
Where an employer has a credit in their business tax account, HMRC may write to the employer to tell them about the credit. Where this is the case, the employer can claim a refund. An employer may also be able to claim a refund if their business account does not show a credit, but they think that they have overpaid.
A claim can be made online or by post.
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