How to report previous tax years overpayments to HMRC

Summary:

Hi,

We identified overpayments from prior tax years, calculated outside of payroll.

These require adjustments to employees’ year‑to‑date values and must be reported to HMRC.

The overpayments relate specifically to the 2023/24 and 2024/25 tax years, so they do not fall within the current tax year.

Please could we have guidance and advise how to handle and report this to HMRC.

Thank you.

Prashanth

 

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