HMRC has started the automated end of year PAYE reconciliation process for tax year 2013-14 and will be sending out P800 tax calculations to those who have paid too little or too much tax under PAYE for that tax year
The P800 tax calculations will be sent from June until mid-September.
Those who have overpaid tax will, in most cases, receive a cheque within 14 working days from the receipt of a P800 tax calculation. Any employers who have underpaid tax will, in most cases, have the shortfall collected through their 2015-16 annual tax code over 12 months.
HMRC says that 85% of those in PAYE will have paid the right amount of tax for the year and will not receive a P800 calculation.
More details and how to check a P800 calculation are available at http://www.hmrc.gov.uk/news/paye-tax-calculations.htm