DMBM521090 | Debt and return pursuit: PAYE: e-payment default: quarterly payment cases

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Large employers whose monthly payment falls within the criteria where they are allowed to pay quarterly, are exempt from electronic payment regulations and will not receive default/surcharge notices or be subject to a surcharge.

However they can, like all employers, opt voluntarily to pay by the new later payment date of the 22nd of July, October, January and April.

IDMS will still refer quarterly payment cases for large employers initially to the DMEU.

On receipt DMEU will

• record an IDMS action on the case, "large quarterly payment employer referred to DTO by the DMEU" and

• transfer the work item to the appropriate DTO.

On receipt DTO should

• note that the work item has not

• gone to the DMTC and

• been subject to any automated IDMS process.

• review the case and take the next appropriate action.