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<p>At the end of every tax year HM Revenue and Customs (HMRC) electronically reviews
all individual PAYE records to see whether or not the correct amount of tax and National
Insurance Contributions for the year has been paid. Where there is an under or overpayment,
HMRC notifies the individual through issuing form P800. The table below shows the
number of accounts reviewed and the number of P800 forms issued for 2013-14 and 2014-15.
Final figures for 2015-16 are not yet available.</p><p> </p><table><tbody><tr><td><p>
</p></td><td><p>Accounts reviewed</p></td><td><p>P800 forms issued</p></td></tr><tr><td><p>2013-14</p></td><td><p>45.86
million</p></td><td><p>5.43 million</p></td></tr><tr><td><p>2014-15</p></td><td><p>45.81
million</p></td><td><p>5.04 million</p></td></tr></tbody></table><p> </p>
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