PAYE47100 - Employer returns: employer return - overpayments: PAYE advance (PAD) payments
When a provisional employer repayment is appropriate, the relevant Employer Unit will complete a form P565 and send it to Banking Operations to issue the repayment.
Where insufficient payments are held on the employer바카라 사이트™s BROCS record for the repayment year, Banking Operations will issue a PAYE advance (PAD) to repay the employer.
A PAD can only be made from current year (CY) and is cleared when Banking Operations reallocate payments against it from the previous year (CY-1), usually when the CY-1 return is processed and an overpayment is generated.
To avoid duplicate repayments being made to employers, you must use Function VIEW BROCS to ensure that any PAD shown on the employer바카라 사이트™s BROCS record has been settled prior to considering a repayment.
The following examples show how a PAD may be dealt with and how it will be shown on the BROCS record
Where no payments have been received for year of the provisional repaymentÌý
| Year | What is shown in BROCS |
|---|---|
Year CY-1 |
P565 Provisional Repayment request £500 sent to Banking Operations |
Year CY-1 |
BROCS Format 3 Postings Summary - no payments received |
Year CY |
Banking Operations issue PAD £500. BROCS Format 3 shows posting 바카라 사이트˜PAD £500.00 M바카라 사이트™ |
Year CY-1 |
P35 subsequently processed - overpayment £500 |
Year CY-1 |
Banking Operations reallocate £500 to CY to clear the PAD. BROCS Format 3 shows posting 바카라 사이트˜REA £500.00 M바카라 사이트™ |
Year CY |
BROCS Format 3 shows posting 바카라 사이트˜REA £500.00바카라 사이트™ |
Where some payments have been received for year of provisional repayment but not sufficient to cover the entire amount requiredÌý
Ìý
| Year | What is shown in BROCS |
|---|---|
Year CY-1 |
P565 Provisional Repayment request £500 sent to Banking Operations |
Year CY-1 |
BROCS Format 3 Postings Summary - £200.00 payment received. Banking Operations put £200 to Overpayments to repay. BROCS Format 3 Postings Summary - 바카라 사이트˜D/O £200.00 M바카라 사이트™ (amount put to overpayments) |
Year CY |
Banking Operations issue PAD £300 (balance of provisional repayment). BROCS Format 3 shows posting 바카라 사이트˜PAD £300.00 M바카라 사이트™ |
Ìý |
Employer receives one repayment cheque totalling £500 |
Year CY-1 |
P35 subsequently processed - overpayment £300 |
Year CY-1 |
Banking Operations reallocate £300 to CY to clear the PAD. BROCS Format 3 shows posting 바카라 사이트˜REA £300.00 M바카라 사이트™ |
Year CY |
BROCS Format 3 shows posting 바카라 사이트˜REA £500.00바카라 사이트™ |
Ìý