SolvedDMBM521550 | Debt and return pursuit: PAYE: e-payment surcharge: when surcharge is not calculated automatically
From HM Revenue & Customs · Debt Management and Banking Manual
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.
Where the surcharge cannot be calculated automatically, BROCS will list the case with the reason why the surcharge was not calculated automatically.
On receipt of this list the DMEU:
review the circumstances of the case
take action as in the table below (where the reason for entry on the list is UP/OP charge inhibit indicator is set to any value other than ‘0’ or ‘24’ see DMBM521560).
Working the list
| Why the item is on the list | What is shown on the list | Action |
|---|---|---|
| Clerical surcharge signal set | Clerical surcharge signal | Refer to DMBM521560 |
| Bankruptcy signal set (VA, CA, AR or BY) | Insolvency | Refer to Customer Service Guidance Hub |
| Deceased signal set | Deceased | Refer to DMBM In-Year cessation |
| Welsh language signal set | Welsh Language | Liaise with the Welsh Unit on the best way to proceed (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Default signal set in the current surcharge period | Default appealThe year on which the signal is set will not be shown. To see the year view BROCS function VTP DG format 9 | Resolve default appealRaise surcharge |
| Taxpayers communication address is RLS or no other address is available | RLS | See DMBM521610 |
| Scheme status value not ‘LIVE’, ‘NEW’ or ‘REOCAN’ | Invalid status | Refer to PAYE Technical Team (Shipley) for advice |
| A minus 228 charge | Positive charge | Note the listingDo not raise surcharge |
| The scheme has been transferred to another reference | Transferred | Note the listingDo not raise surcharge |
| The scheme has been merged to another reference | Merged | Note the listingDo not raise surcharge |
| Section code is equal to ‘71’, ‘76’, ‘77’, ‘78’, ‘79’, ‘95’, ‘96’ or ‘98 | Invalid Section Code | Refer to PAYE Technical team (Shipley) for advice |
| Segmentation value changed | Inappropriate for calculation | Clerically amend surcharge to NIL using BROCS function ASA, format 2 |
| UP/OP charge inhibit indicator is set to any value other than ‘0’ or ‘24’ | Charge inhibition“Inappropriate Charge Inhibit Ind” will be shown on the list | Refer to DMBM521560 |
Section Code values
71 XP - Contractor only (no employees)
76 DPNI - Direct Payment (National Insurance)
77DCNI - Direct Collection (Employee only National Insurance)
78 EXAM - Examination Fees
79 NORPRO - Norwegian Protocol
95 ELECT - Electoral Payments
96 TAS - Taxed Award
98 PSS - Profit Sharing
Surcharge due
You will find guidance on issuing the surcharge notice clerically at DMBM521590. Where:
an original surcharge is due, see DMBM521570
a surcharge is increased, see DMBM521570
a surcharge is decreased, see DMBM521580.