DMBM520115 - Debt and return pursuit: PAYE: introduction to PAYE: interest: employer claims exemption from interest
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If an employer claims exemption
- check BROCS VTP Format 9 to ensure the correct section code is set.
Incorrect section code is set
- Advise Customer Operations to set the correct scheme type, which will automatically change the section code.
Interest charge not yet raised
- Post a NIL interest charge on the employer's record.
Interest charge has been raised
- Discharge the interest.