Debt Management and Banking Manual

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.

3 series

A series

C series

D series

E series

H series

L series

M series

N series

O series

P series

R series

S series

T series

W series

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