DMBM520115 | Debt and return pursuit: PAYE: introduction to PAYE: interest: employer claims exemption from interest

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

If an employer claims exemption

• check BROCS VTP Format 9 to ensure the correct section code is set.

Incorrect section code is set

• Advise Customer Operations to set the correct scheme type, which will automatically change the section code.

Interest charge not yet raised

• Post a NIL interest charge on the employer's record.

Top of page

Interest charge has been raised

• Discharge the interest.