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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment default: EOY reminders and responsibilities

BROCS demand (DN) reminder cycle

Where the surcharge is still subject to the 30-day appeal period BROCS will issue demands for any underpayment but not include the surcharge amount as an itemised charge nor reflect the surcharge in the ‘Amount now due’ on any DNs issued.

At the expiry of the 30-day surcharge appeal period

  • where an underpayment work item exists in IDMS, BROCS will update IDMS to include the surcharge amount
  • where there is no IDMS work item but an underpayment remains unpaid and a further DN is scheduled then on review BROCS will issue the DN and include the surcharge amount
  • where there is no IDMS work item and only the surcharge remains unpaid, BROCS will pass a NEW LAN for the surcharge amount to IDMS.

In most cases the DN’s will have been issued and the LAN passed to IDMS before the 30-day appeal period has expired.

Reminders not issued

BROCS will pass a LAN to IDMS without issuing a reminder where

  • it detects a partial surcharge remission is posted on the record
  • the balance due on the surcharge and any underpayment is less than the remission limit (i.e. £100.00 or less). For guidance on the small remission process where this situation occurs see DMBM755000 onwards.

However where

  • the balance due is less than the remission limit and
  • the employer has submitted his P11D(b) and
  • the N1A has been posted on BROCS and
  • today’s date is before the appropriate N1A due date (i.e. 22nd July)

BROCS will set a review date on the case after the N1A payment date. On review BROCS will issue a LAN to the DMEU C/W PAYE UP. The work item will not be subject to IDMS automatic actions.