PAYE50950 | Employer returns: employer starter and leaver forms: employer e-file in-year penalties: responsibilities for handling in-year penalties

From HM Revenue & Customs · PAYE Manual

This subject is presented as follows




Background

The division of work for raising and collecting penalties is split between

  • The Processing Office

  • The Network Units (SAFE) at Banking Operations

And

  • The Debt Management Office

The Processing Office

The Processing Office is responsible for

  • Raising a penalty determination through the Exceptions list in each appropriate case following receipt of a paper starter or leaver form that should have been sent online. For more information about fixed penalties see subject ‘In-year penalty cycle’ PAYE50935

  • Notifying charges to the appropriate Banking Operations Network Unit (SAFE)

Banking Operations Network Unit (SAFE)

Banking Operations Network Unit is responsible for

  • Keeping records of each employer where a penalty charge is raised

  • Noting a penalty as ‘Local Action’ (LA) and referring it to the Debt Management Office where a penalty determination is not paid or appealed against within the 30 day appeal period

The Debt Management Office

The Debt Management Office is responsible for

  • Pursuing the collection of outstanding penalties referred by Banking Operations Network Unit

  • Contacting the employer or contractor to obtain payments on receipt of a Local Action Notice (LAN) from Banking Operations Network Unit