DMBM115020 - Create charges by IT system: Create charge in SAFE: Table of charges and duties
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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.
3 series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| 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
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| AIU Penalties | Compliance Offices | N |
| Interest on AIU Penalties | Compliance Offices | Y |
C series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| 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 Re26g 45 Penalty | Compliance Offices | N |
D series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| Disclosure Scheme Charge | NCO and 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 and DMB | N |
E series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| EO JUDGE Debt interest | DMB/EIS | N |
H series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| HC cOSTS (EO/ICHU) | DMB | N |
L series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| LARR | FICO | N |
M series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| MARD | ECMA | N |
| MARD interest | DMB | Y |
| MIRAS S29 | LBO /DMB | N |
| MPPC Non e-Filing Penalty | Employer Compliance | N |
N series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| NMW Penalty | Employer Compliance | N |
| NRL ASSTS | APSS Boote | 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 Compliances Offices | N |
O series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| Old CT | DMB - EO | N |
| Old CT interest | DMB | Y |
| Ordinary Cause | DMB | N |
P series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| 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
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| 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
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| S.252 (1)(b) ASSTS | Centre for Non Residents | 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 | N |
| 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 intrest | 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
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| 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 |
| TPPS 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 | Pension Office | Y |
| TPSS Unreported Liability Assessment interest | Pension Office | Y |
W series
| Charge/Duty Type | Responsible Office Type | Charge Notification issued by SAFE (Y/N) |
|---|---|---|
| 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 |