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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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Create charges by IT system: Create charge in SAFE: Table of charges and duties

The following table lists all of the miscellaneous charges and duties supported by the SAFE IT system. The table also indicates whether or not SAFE issues the Charge Notification and provides details about which office types are able to raise particular charges and duties.
 

               
               
               

In the table below where “Compliance Offices” are shown as the responsible office type this covers Compliance Offices, Employer Compliance Offices and ex HMIT/District/Area Offices.
 

### Charge/Duty Type ### Responsible Office Type ### Charge Notification issued by SAFE (Y/N)
     
3 Series    
305 CT Penalty Compliance Offices N
305 NTC Penalty Tax Credit Compliance Offices N
305 NTC Penalty interest DMB Y
305 Penalty Compliance Offices N
305 Statutory Payment Penalties in respect of failures on SSP/SMP/SPP/SAP All Compliance Offices N
Interest on 305 Statutory Payment Penalties in respect of failures on SSP/SMP/SPP/SAP DMB Y
394 CT Penalty Compliance Offices N
394 NTC Penalty Tax Credit Compliance Offices N
394 NTC Penalty interest DMB Y
394 Penalty Compliance Offices N
394 Statutory Payment Penalties in respect of failures on SSP/SMP/SPP/SAP Compliance Offices N
Interest on 394 Statutory Payment Penalties in respect of failures on SSP/ SMP/ SPP / SAP Compliance Offices Y
A series    
AIU Penalties Compliance Offices N
Interest on AIU Penalties Compliance Offices Y
C Series    
CCP Costs DMB N
CCP Costs (CCBC) DMB N
CGT EIS N
CGT 305 Penalty Compliance Offices N
CGT 394 Penalty Compliance Offices N
CGT interest DMB Y
CIS Final Late Return Submission Penalty CIS Y
CIS Late Return Filing Penalty CIS Y
CL1/CL1A – IS Compliance Offices Y (N for Instalment Plans)
CL1/CL1A - IS interest DMB Y
CL1A NIC Penalty P11DB (ECS) 1 Employer Compliance N
CL1A NIC Penalty P11DB (ECS) 2 Employer Compliance N
CL1A NIC Penalty P11DB (ECS) 3 Employer Compliance N
CL1A NIC Penalty P11DB (ECS) 4 Employer Compliance N
CL1A NIC Penalty P11DB (ECS) 5 Employer Compliance N
CL2 – IS Cross Cutting Policy, LBO’s, Special Investigation Offices Y (N for Instalment Plans)
CL2 - IS interest DMB Y
CL3 – IS Compliance Offices Y (N for Instalment Plans)
CL3 - IS interest DMB Y
CL6 – IS Compliance Offices / Cross Cutting Policy /LBO Y (N for Instalment Plans)
CL6 - IS interest DMB Y
CL6 - V Compliance Offices / Cross Cutting Policy / LBO Y (N for Instalment Plans)
CSL – Reg 45 interest DMB Y
CSL Reg 45 RP Cross Cutting Policy N
CSL Reg 45 Penalty Compliance Offices N
D Series    
Disclosure Scheme Charge NCO & DMB (Special Unit) Shipley N
Interest on Disclosure Scheme Charges DMB N
Distraint Costs DMB N
DPTC – RECY Tax Credit Office N
DRIER IT Compliance Offices + DMB N
E series    
EO JUDGE Debt interest DMB / EIS N
H series    
HC Costs (EO/ICHU) DMB N
L series    
LARR FICO N
M series    
MARD ECMA N
MARD interest DMB N
MIRAS S29 LBO / DMB N
MPPC Non e-Filing Penalty Employer Compliance N
N series    
NMW Penalty Employer Compliance N
NRL ASSTS APSS Bootle N
NRL ASSTS interest DMB Y
NRL Q/Returns charge CNR N
NRL Q/Returns INT DMB Y
NRL Credit CNR N
NTC CTC OP (interest bearing) Tax Credit Compliance Offices N
NTC CTC OP (non interest bearing) Tax Credit compliance Offices N
NTC CTC OP (Int.) DMB Y
NTC WTC OP (interest bearing) Tax Credit Compliance Offices N
NTC WTC OP (non interest bearing) Tax Credit Compliance Offices N
NTC WTC OP (Int.) DMB Y
NTC Settlement Tax Credit Compliance Offices Y
NTC Settlement INT DMB Y
NTC(R97) Payment in error All Compliance Offices N
O series    
Old CT DMB – EO N
Old CT interest DMB Y
Ordinary Cause DMB N
P series    
PAYE – CDY (IT PAYE) DMB N
PAYE – CDY (IT SC) DMB N
PAYE – CDY (PAYE interest) DMB Y
PAYE – CDY (SC interest) DMB Y
PAYE EOY Penalty 1 Employer Compliance N
PAYE EOY Penalty 2 Employer Compliance N
PAYE EOY Penalty 3 Employer Compliance N
PAYE EOY Penalty 4 Employer Compliance N
PAYE EOY Penalty 5 Employer Compliance N
Non ECS PAYE EOY Penalty Employer Compliance N
Non ECS CL1A PAYE EOY Penalty Employer Compliance N
Personal Liability Notice DMB N
PLN (NIC) interest CCP Newcastle N
Pre ECS EOY Penalties Employer Compliance N
PRT Assessment LBS Oil & Gas N
PRT Balancing charge LBS Oil & Gas N
PRT Instalment LBS Oil & Gas N
PRT interest DMB Y
PSA – interest DMB Y
PSA – IT Employer Compliance Y
R series    
REG 110 – INT DMB Y
REG 110 – IT Compliance Offices N
REG 12 – IT Employer Compliance N
REG 80 – interest DMB Y
REG 80 – IT Employer Compliance N
RPI Credit DMB N
S series    
S.252 (1)(b) ASSTS Centre for Non Residents Nottingham N
S.252 (1)(b) ASSTS interest DMB Y
S.591C ASST Pensions Scheme’s Office & Nottingham Trusts N
S.591C ASST interest DMB Y
S.601 CT Compliance Offices & Pensions Office N
S.601 CT interest DMB Y
S.767AA ICTA 88 Special Investigations Office N
S. 767AA ICTA 88 Interest Special Investigations Office Y
S601 interest DMB Y
S601 IT Compliance Offices + Pensions Offices N
SCH D interest DMB Y
SCH D IT EIS N
SCH E – DC interest DMB Y
SCH E – DC IT EIS N
SCH E – NU interest DMB Y
SCH E – NU IT EIS N
Section 8 Employee only Employer Compliance N
Section 8 Employee only Interest Employer Compliance Y
SP COSTS DMB N
Summary Warrant DMB N
T series    
Taxed Income – interest DMB Y
Taxed Income – IT Compliance Offices N
TPSS Accounting For Tax Assessment Pensions Office N
TPSS Accounting For Tax Charge Pensions Office N
TPSS Contract Settlement Pensions Office N
TPSS Failure to Submit PSR automatic penalty Pensions Office N
TPSS Lump Sum Payment on Death Benefit Pensions Office N
TPSS Penalty Pensions Office N
TPSS Scheme Sanction Pensions Office N
TPSS Unreported Liability Assessment Pensions Office N
TPSS Accounting For Tax Assessment Int. Pensions Office Y
TPSS Accounting For Tax Charge interest Pensions Office Y
TPSS Contract Settlement interest Pensions Office Y
TPSS Lump Sum Payment on Death Benefit interest Pensions Office Y
TPSS Scheme Sanction interest Pensions Office Y
TPSS Unreported Liability Assessment interest Pensions Office Y
W series    
WFTC - CL1 – IS TCO Y (N for Instalment Plans)
WFTC - CL1 - IS interest DMB Y
WFTC - CL2 – IS Cross Cutting Policy Y (N for Instalment Plans)
WFTC - CL2 - IS interest DMB Y
WFTC – RECY Tax Credit Office N
WFTC PEN interest DMB Y
WFTC Penalty Compliance Offices and Tax Credit offices N