Debt and return pursuit: PAYE: payment schedule requests: action taken by DMTC
On receipt of a request 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 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. You cannot deal with the request any further.
If there is no recent BROCS note, or the note relates to an earlier unrelated request, then you can progress the call further.
Where you identify the request comes from a large business and the details requested are particularly complex, ask the customer to contact their Customer Compliance Manager (CCM)/Customer Coordinator (CC) in Large Business Service (LBS) or Large & Complex (L&C).
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, you should:
- give the caller the details over the phone
- note BROCS with the date and, “3 mth or 3 payt details given. DMTC”
- 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, tell the caller that:
- you cannot supply the information requested
- 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
- 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.
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.
Note BROCS with the date and, “Payt det req. refused. DMTC” and add a note to IDMS stating “payment schedule request rejected. Customer advised to put request in writing to Accounts Office.”