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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment default: EOY DMEU action - dealing with cases that appear on C/W PAYE UP

An underpayment could indicate that although the employer may have paid on time during the year, some or all of the payments may not have been paid in full and this must be investigated.

All the usual enforcement options available to enforce a PAYE underpayment are also available where the underpayment wholly relates to surcharge or includes an element of surcharge.

When reviewing new underpayment cases

  • review the IDMS work item to confirm whether or not there is an element of surcharge included
  • check for “SUR” posting to identify the amount of any surcharge using View Work Item - Int. Calc Data - Postings
  • calculate the interest to date using BROCS function VP - INT
  • telephone the employer and request payment
  • warn the employer verbally of enforcement action (decide the method of enforcement based on information from the telephone call and/or IDMS Action History)
  • note IDMS Action History and
  • issue clerically the appropriate enforcement warning letter
  • enclose a payslip produced using “Print Payslip” function
  • move the work item to the appropriate enforcement work list in the DMEU
  • note IDMS Action History and
  • B/F 10 days.

Where the work item remains unpaid at the expiry of the B/F

  • transfer the work item to the appropriate enforcement work list in the relevant local office.


Type or insert the main body of the text here, please remember to use the correct WIT styles

IDMS automated functions including Interest calculator do not recognise any posting types related to surcharge. A list of posting types is available at DMBM520930.

This means that any work item with a surcharge element must be worked clerically at all stages.