DMBM521580 | Debt and return pursuit: PAYE: e-payment surcharge: clerical surcharge: surcharge decreased

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Surcharge amendments where the amount has decreased

A surcharge decrease usually occurs as a result of

• a decrease in the P35 charge figure or

• a decrease in the number of defaults.

On receipt of the work item

• B/F the work item 10 days.

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

• issue a DN3

• B/F 7 days.

If the surcharge remains unpaid

• proceed as in DMBM521620.

To give the opportunity to ensure that all outstanding clerical surcharge cases are being worked, at the end of each month BROCS will provide a review list “Outstanding Clerical Surcharge cases - Receivables”.

On receipt of this list

• check each item to confirm it is receiving attention.