As part of the June 2025 Employers Bulletin, HM Revenue and Customs (HMRC) shared an update on raising ‘disputed charges’.
The name does not bode well with an implied fight with the nations tax collector, for that reason HMRC had perviously changed the name to ‘Charge Resolution’ as that was more aligned to the reality of the situation, however, HMRC have internally and publicly returned to the ‘Disputed Charge’ label.
HMRC state that it is developing improvements to support disputed charges in PAYE for employers. Hopefully this will add clarity and a more speedier means of correcting errors on the employers account with HMRC.
Currently, an employer can submit disputed charges by calling the Employers Helpline on 0300 200 3200.
The alternate snail method is to write at:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom
Misbalances of HMRC accounts effects tens of thousands of employer accounts with under and overpayments recorded, interest charges accruing and a virtual impossibility as to trace the reason why!
The tax collector will readily blame the employer for errors in Full Payment Submissions (FPS), however, many file inspections will not identify an error.
Common challenges may result from missing National Insurance numbers (that’s not necessarily an error as not all who can work in the U.K. may have one). Payments after leaving is a common reason for duplication. Transfers between employer PAYE schemes and between payroll systems if not undertaken correctly are problematical as the matching criteria can be a challenge.
Currently there seems no easy route to resolution. Employers are directed to correct some things which prove virtually impossible to correct, The employer cannot remove a duplication by sending a further FPS.
As part of the June 2025 bulletin, HMRC states that it is making improvements and will be introducing an online form which will enable employers to report disputes on their PAYE liabilities.
They will provide further updates when these improvements have been introduced.
PAYadvice.UK 8/7/2025
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