DMBM521590 | Debt and return pursuit: PAYE: e-payment surcharge: issuing the surcharge notice clerically

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Where BROCS is unable to issue a surcharge or amended surcharge notice you will need to do this clerically

• use the surcharge calculation tool to calculate the amount

• use BROCS - AMEND SURCHARGE AND SET SIGNALS Format 2 [ASA, AS, ASN (= Deduction Year)] to raise a surcharge or amend an existing surcharge

• issue the surcharge or amended surcharge notices clerically

• make an note on BROCS action history against the current year stating that the notice has been issued and giving details of

• the date the surcharge notice was issued (only if this date is not today’s date)

• the surcharge amount

• the default count at the end of the previous year (PY)

• the CY default count

• the percentages used and the total percentage used in calculating the surcharge

• the amount used in the surcharge calculation (P35 total).

The charge on BROCS is then passed to IDMS as part of the normal overnight batch transactions and will appear on C/W PAYE UP with a next action of “new”.