DMBM521610 | Debt and return pursuit: PAYE: e-payment surcharge: Returned Letter Service (RLS)

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Where a new address is discovered, or any defects in the address have been rectified, the work item will appear in the DMEU on IDMS C/W RLS work list with

• a next action of “RLS Review” and

• a next action date of today.

On receipt re-issue the surcharge or surcharge amendment notices see DMBM521550 automatically’.

The employer is entitled to a 30 day appeal period which starts from the date of re-issue where the RLS item is

• an original surcharge notice or

• a surcharge amendment notice where the amount has increased