DMBM524690 - Debt and return pursuit: CIS: in-year and end-of-year process: overpayments You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Contractor advises you that he has overpaid or you identify an overpayment on ETMP If CIS monthly returns or P35/FPSs are outstanding: remind the contractor of his obligation to submit these emphasise that the overpayment cannot be dealt with until all returns have been received. If all returns have been received and the contractor advises you that our records are incorrect and a correction is required: