DMBM521260 | PAYE: E-payment non composite defaults: Surcharge notices

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.

Automated BROCS version of the Surcharge and Amend Surcharge notices

Surcharge and Amended Surcharge notices will continue to be issued automatically by BROCS to employers who are due a surcharge that is based on only composite defaults.

Surcharge appeals received that suggest a non-composite default has occurred can be accepted under either of the two surcharge appeal conditions

• the number of defaults stated on the surcharge notice is incorrect or

• the amount of the surcharge is incorrect.