SolvedDMBM523675 | Debt and return pursuit: PAYE: penalties for late payment: penalty appeals: pseudo work items
From HM Revenue & Customs · Debt Management and Banking Manual
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PAYE Late-Payment Penalty (PLPP) appeals are managed by creating pseudo work items in IDMS. This will allow you to set BF dates and record the progress of the appeal.
Creating a pseudo IDMS work item
Access IDMS and open C/W Miscellaneous 366401 (E, W & NI) or 366406 (Scot) and open case.
Click on ‘Create…’ from the Work Item menu on the Taxpayer Information Summary (TIS) screen or click on the shortcut button on the menu bar.
Click on ‘Work Item Type’ and select PAYE Late Payment Penalty.
On the charge details screen presented:
enter year in ASN (for example, for 2010-11 input 201101)
enter 09 in instalment number box
enter the year end in AP/Year End box (for example, for 10/11 input 05/04/2011)
enter the Segmentation band number in the Segmentation Employer box (to obtain the Segmentation band number, open up BROCS (SWI 1 point 1), from prime format enter VTP in the function field, AO reference, year in ASN field (for example, for 2010-11 input 1101) and enter DG in details)
click ‘OK’
transfer Work Item to appeal segment 366402 (E,W,NI) or 366407 (S)
record the receipt of the appeal on record actions on IDMS and set the next action to ‘For Advice’ for the next day (seeIDMSUG500400).
Closing a pseudo IDMS work item
Once the appeal has reached conclusion you must remove the pseudo work item from IDMS. To do this:
access the function through the Taxpayer Information Summary (TIS) screen
highlight the work item you intend to amend
click on the [Amend Work Item] button on the toolbar.
You will be presented with the Amend Work Item screen.
Next to the posting type, select the drop-down box and click on AMD - Charge Amendment.
Enter the day’s date in Posting Date.
Click on the [Close Work Item] box.
Click on [Add] and then [OK].