DMBM521570 | Debt and return pursuit: PAYE: e-payment surcharge: clerical surcharge: original surcharge or amended surcharge increased

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A surcharge increase usually occurs as a result of an increase in

• the P35 charge figure or

• the number of defaults.

Cases will appear on the C/W PAYE UP work list with a next action of “new”.

On receipt

• B/F the work item 30 days to allow for the surcharge appeal period.

If there has been no response from the employer and the work item remains unpaid

• issue a DN3

• B/F the work item for 7 days.

If the surcharge remains unpaid

• proceed with collection.