PCN refund for lease car deducted from gross but repaid in taxable pay?

gghostinthecamera

Hi there,
So i'm not sure if what I'm looking at is an issue or not but here's some background. I have a company car with the firm i work for. I have worked for them for 8 years. The company car is on a salary sacrifice scheme so the cost of the car is deducted from my gross pay. 

I received a couple of congestion charge penalties for driving through london without registering my electric car first. As expected, the lease company paid the penalty and charged back to my firm who then charge me via my salary. Each charge to my salary was £105 (£80 PCn + £15 admin charge) making a total of £210. Here is a snip of how the deduction shows on my payslip (and how the gross deductions are made):


I got both these PCN's reversed and they were refunded. These were applied to my salary into taxable pay meaning they were taxed. So the £210 refund amounted to a ~£120 increase in net pay. See for screenshot - in this month pay HMRC are repaying a tax underpayment so my tax is diff from the previous payslip

Have i understood this correctly? Have i been charged the PCN's in full and have been refunded an amount that is taxed?