SolvedDMBM521045 | Debt and return pursuit: PAYE: e-payment default: employer maintains payment has been made
From HM Revenue & Customs · Debt Management and Banking Manual
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Employer maintains payment has been made
Where an employer alleges payment has been (usually when you have telephoned)
obtain payment details and
tell the employer you will make urgent enquiries and
advise them of the outcome.
Explain that
you will be unable to suspend the issue of a default notice if payment has not been received, and
if a default notice is issued the employer will need to make a formal appeal against the notice.
Describe the grounds for appeal where appropriate
search for the payment as a matter of urgency
use the Receipts Clearing System (RCS).
Where this fails to find the payment
contact the appropriate Banking Operations (This content has been withheld because of exemptions in the Freedom of Information Act 2000)to
confirm payment has been received and
ask them to allocate the payment to BROCS as soon as possible where appropriate.
Note: This activity is time critical if the unnecessary issue of a default notice, due around the 28th of the month, is to be avoided
Payment received on or before the due date
Where payment has been received on or before the due date
tell the employer that payment has now been allocated to their PAYE record and
apologise for the original contact.
Payment received after the due date
Where payment has been received but after the due date
tell the employer that payment has now been allocated to their PAYE record.
Where the employer’s action has delayed the payment being posted to the BROCS record, for example an incorrect reference
explain the reason why there was a delay in allocation in order to educate and help for the future and
advice that, because payment was not made on time, a default notice will be issued.