Tax Refunds

[lincs]

Does anyone know under what circumstances an employer can give a tax refund?

Preferably backed up by a link to HMRC?

Thanks
Adrian

[GILL]

Not quite sure of the background to your question but circumstances where you would give a refund via PAYE system would be

a) New employee with P45 (they could have overpaid tax because they have been out of work for sometime since previous employment etc)

b) When you receive notification from IR taking an employee off wk1/mth1 basis (started with P46 say)

c) You have miscalculated the tax previously and need to refund the over deduction.

Basically if the employee has overpaid tax, in your employment or previous employment, you are obliged to refund it. The IR website does say that when a refund is due you should contact them, however every time I have come across this the just say go ahead and pay without asking any details.

Hope this is of some help, let me know if its not what you were looking for and I'll try to help some more.

[lincs]

Thanks alot Gill thats great, I just thought there would be limit's to what you could refund to a single person or other "control checks" etc.