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Issue briefing: PAYE underpayments and overpayments

This briefing provides information about how PAYE underpayments happen and what to do about it.

Last fetched 04 May 2026 · gov.uk

Documents

Tandaliadau a gordaliadau TWE PAYE underpayments and overpaymentsapplication/pdf

At a glance

TypePolicy paper

First published01 Jan 2013

Last updated15 Dec 2014

Organisations

HM Revenue & Customs

Topics

Tax evasion and avoidance

Source

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