HMRC have set up a dedicated team to identify the cause of these discrepancies following feedback that some PAYE schemes have experienced difficulties in reconciling the difference between the tax HMRC say is due, and the tax they think is due report Harris & Co chartered accountants Northampton who offer payroll services to small businesses.
The team is working with a number of PAYE schemes to work through their examples to examine what is causing these discrepancies, and then to resolve them. HMRC say this will enable them to have a better understanding of the issue and take steps to prevent the discrepancies from arising.
When a root cause is identified, HMRC will update their guidance.
More details are available from HMRC.