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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: introduction to PAYE: interest: BROCS interest reminders

The reminders issued by BROCS for interest are the same as those for end-of-year underpayments. Unpaid interest over £200 is referred to IDMS by BROCS in the same way as underpayments.