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Official guidance
Debt Management and Banking Manual

DMBM521500 · Debt and return pursuit: PAYE: e-payment surcharge

  • DMBM521510 · How surcharge is calculated
  • DMBM521520 · Surcharge rate table
  • DMBM521530 · Examples of surcharge calculation
  • DMBM521540 · Issue of surcharge notice
  • DMBM521550 · When surcharge is not calculated automatically
  • DMBM521560 · Charge inhibition indicator
  • DMBM521570 · Clerical surcharge: original surcharge or amended surcharge increased
  • DMBM521580 · Clerical surcharge: surcharge decreased
  • DMBM521590 · Issuing the surcharge notice clerically
  • DMBM521600 · In-year cessations
  • DMBM521610 · Returned Letter Service (RLS)
  • DMBM521620 · Surcharge and PAYE underpayment
  1. Debt and return pursuit: contents
  2. Debt and return pursuit: PAYE: e-payment surcharge: contents

DMBM521500 | Debt and return pursuit: PAYE: e-payment surcharge: contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Contents12 entries

  1. DMBM521510Debt and return pursuit: PAYE: e-payment surcharge: how surcharge is calculated
  2. DMBM521520Debt and return pursuit: PAYE: e-payment surcharge: surcharge rate table
  3. DMBM521530Debt and return pursuit: PAYE: e-payment surcharge: examples of surcharge calculation
  4. DMBM521540Debt and return pursuit: PAYE: e-payment surcharge: issue of surcharge notice
  5. DMBM521550Debt and return pursuit: PAYE: e-payment surcharge: when surcharge is not calculated automatically
  6. DMBM521560Debt and return pursuit: PAYE: e-payment surcharge: charge inhibition indicator
  7. DMBM521570Debt and return pursuit: PAYE: e-payment surcharge: clerical surcharge: original surcharge or amended surcharge increased
  8. DMBM521580Debt and return pursuit: PAYE: e-payment surcharge: clerical surcharge: surcharge decreased
  9. DMBM521590Debt and return pursuit: PAYE: e-payment surcharge: issuing the surcharge notice clerically
  10. DMBM521600Debt and return pursuit: PAYE: e-payment surcharge: in-year cessations
  11. DMBM521610Debt and return pursuit: PAYE: e-payment surcharge: Returned Letter Service (RLS)
  12. DMBM521620Debt and return pursuit: PAYE: e-payment surcharge: surcharge and PAYE underpayment
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