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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: e-payment default: employer maintains payment has been made

Employer maintains payment has been made

Where an employer alleges payment has been (usually when you have telephoned)

  • obtain payment details and
  • tell the employer you will make urgent enquiries and
  • advise them of the outcome.

Explain that

  • you will be unable to suspend the issue of a default notice if payment has not been received, and
  • if a default notice is issued the employer will need to make a formal appeal against the notice.

Describe the grounds for appeal where appropriate

  • search for the payment as a matter of urgency
  • use the Receipts Clearing System (RCS).

Where this fails to find the payment

  • contact the appropriate Banking Operations (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to

    • confirm payment has been received and
    • ask them to allocate the payment to BROCS as soon as possible where appropriate.

Note: This activity is time critical if the unnecessary issue of a default notice, due around the 28th of the month, is to be avoided

Payment received on or before the due date

Where payment has been received on or before the due date

  • tell the employer that payment has now been allocated to their PAYE record and
  • apologise for the original contact.

Payment received after the due date

Where payment has been received but after the due date

  • tell the employer that payment has now been allocated to their PAYE record.

Where the employer’s action has delayed the payment being posted to the BROCS record, for example an incorrect reference

  • explain the reason why there was a delay in allocation in order to educate and help for the future and
  • advice that, because payment was not made on time, a default notice will be issued.