As part of the August 2025 Employer Bulletin, HMRC have confirmed changes to the raising of charge resolution cases, now referred to as Disputed Charges.
From 31st July 2025, employers are able to report a PAYE dispute to HMRC using a new online form.
Report a dispute online
This is accessed at get help to correct an employer PAYE bill. You will need your PAYE login details.
FPS files are subsets of payroll data, when HMRC state they are wanting values from the FPS, well they are mistaken, the values are the totals including and prior reported leaver adjustments etc. the payroll result values are what is needed.
How common are misbalances accounts
More common than is let on. It is often claimed that around 1-2% of employer accounts have misbalances, that is a sizeable proportion of employers especially those with a sizeable workforce. HMRC resolution activity has sometimes taken years!
A sizeable portion of employers find their PAYE account at HMRC has become out of step with their payroll results data. This then ensues a nightmare process of trying to find out why and an even more eventful exertion of activity to try and resolve with what can sometimes appear of belligerent HMRC contact of blaming employers, their payroll service provider or payroll software.
For a proportion HMRC may have a point, however, with millions of inadvertent duplications occurring each year, often this relates to bugs and poor design in the HMRC process.
Missing NINOs can cause issues when tracing the correct tax record. changes in name and address also can be problematical with the taxpayer employer not aware that they are required to notify change to HMRC. Payments after leaving can be problematical.
And then there are complex handling of transfers between employers and changing payroll software, payroll agent or service provider.
Doing it the right way is often not straight forward and resending FPS files will not remove duplicates, or remit adjustment the right duplicates record being replaced.
Helpline and Webchat dispute options removed
From 31st of August 2025, employers and their agents will no longer be able to report an Employers PAYE dispute through the HMRC helplines or webchat.
Can PAYadvice.UK help
PAYadvice retains access to RTI filing experts who understand how the RTI submission processes work and also the processes followed by HMRC to resolve misbalances accounts. If you are at the end of your thether or would like assistance and guidance, contact PAYadvice for assistance, we would be happy to provide a quote to help.
PAYadvice.UK 20/8/2025
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