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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: interest: employer claims exemption from interest

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.