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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: payment schedule requests: action taken by Customer Contact Employer and Payment Enquiry Helplines

Employer Helpline

The bulk of calls of this type will be received by the Payment Enquiry Helpline but some may come to the Employer Helpline.

Where the Employer Helpline receives a call the adviser should initially tell the caller that they cannot supply the information requested. They will tell the customer the responsibility lies with them to maintain adequate records and they (or their client if caller is an agent) should hold enough information to establish the amounts paid.

Advisers should tell them that we will not normally provide a payment schedule but if, exceptionally, they cannot reconcile the matter then they can put their request in writing to the relevant Accounts Office and we will consider reconciling what details they hold against the information we hold in our records. They will then tell them that in order for us to handle the request promptly and effectively they need to send:

  • the total due for PAYE/NIC for the year(s) in question
  • a list of payments made for the year(s) including amounts paid, references used, the period payment relates to (month/quarter number, etc.) and dates of payment
  • the method of payment including, where appropriate, the cheque numbers,
  • where they want to reconcile an overpayment, an explanation of how the overpayment arose, along with instructions for dealing with the overpayment.

Payment Enquiry Helpline

On receipt of a request, advisers will access BROCS and check the actions page for the relevant year(s) for a recent BROCS note made by the DMB Banking Employer Units or a DMB DTO. One or more notes will show a date of entry and read either:

  • “Payment schedule response letter issued -Banking Employer Unit or DTO XXX.”
  • “Three month payt detail given- Banking Employer Unit or DTO XXX.”
  • “Payt Sch. reply rec’d-Banking Employer Unit or DTO XXX.”

The “XXX” is for illustrative purposes only and the relevant Banking Employer Unit or DTO office numeral will be shown instead to aid identification of the office already handling a request.

If a recent BROCS note is on record, advisers will tell the caller that a request is already being dealt with and that they have already received a reply or they need to reply to the letter that was/will be sent to them. They cannot deal with the request any further.

If there is no recent BROCS note, or the note relates to an earlier unrelated request, then they can progress the call further.

If the call is for:

  • individual payments received for the most recent three months or last three payments
  • BROCS shows the payment history is simple and straight forward, they should:

    • give the caller the details over the phone
    • note BROCS with the date and “3 mth or 3 payt details given. Payt Enq Helpline”
    • complete the call by telling the caller the responsibility lies with them (or their client if caller is an agent) to maintain adequate records and it should not be necessary to repeat such a call in future.

If the call is for:

  • more than the most recent three months or three payments and/or
  • for years previous to the current year, they will:

    • tell the caller that they cannot supply the information requested
    • tell the caller the responsibility lies with them to maintain adequate records and they (or their client if caller is an agent) should hold enough information to reconcile the amounts paid.

Advisers will tell them that we will not normally provide a payment schedule but if, exceptionally, they cannot reconcile the matter then they can put their request in writing to the relevant Accounts Office and we will consider reconciling what details they hold against the information we hold in our records.

They will also tell them that in order for us to handle the request promptly and effectively they need to send:

  • the total due for PAYE/NIC for the year(s) in question
  • a list of payments made for the year(s) including amounts paid, references used, the period payment relates to (month/quarter number, etc.) and dates of payment
  • the method of payment including, where appropriate, the cheque numbers
  • where they want to reconcile an overpayment, an explanation of how the overpayment arose, along with instructions for dealing with the overpayment.

They will note BROCS with the date and, “Payt det req. refused. Payt Enq Helpline”.