HMRC has started to issue annual PAYE tax calculations for 2019/20, prioritising cases where a refund is due. It is important to check the calculations and request a repayment

Anyone receiving a calculation should check it carefully as, historically, errors have been common

Individuals who are registered for self-assessment and who submit a tax return should not receive a PAYE tax calculation, but this occasionally goes wrong and the individual or their agent will need to contact HMRC to get the record corrected