From Friday 22 August HMRC started to send letters to employers who are disputing a PAYE charge with them.  Although there have been relatively few disputed charges, HMRC  wanted to review the root causes thoroughly and improve their systems wherever possible. It is clear from that review that while there are a number of different reasons for disputed charges, the main cause is duplicate employments.

The creation of duplicate employments is not a new issue. However, filing PAYE information in real time means that there is an increased chance of an error occurring which can then create a duplicate record.

To help prevent this they have:

HMRC apologise for the length of time it is taking them to resolve queries and will contact employers as soon as possible.