Skip to content
Solved

DMBM521880 | Debt and return pursuit: PAYE: E-payment surcharge appeals: Determining appeal by agreement

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.

The appeal is determined under Section 54 TMA 1970 where you and the employer agree that either

  • the default count or

  • the amount on which the surcharge is based is incorrect.

Where the default count is incorrect

  • amend the default count using BROCS function AME

  • unset the surcharge appeal signal using BROCS VIEW TAXPAYER ASA SS (format 1).

Where the amount on which the surcharge is based is incorrect

In both cases

  • issue the letter PAYE214 suitably amended

  • make a suitable note on IDMS Action History

  • make a note in the Notes/Actions column of the MIS spreadsheet

  • continue pursuit of the amended surcharge if appropriate.