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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment default: EOY returns

PAYE Return LANs relating to segmentation 1 employers will

  • be subject to the normal BROCS reminder cycle and
  • appear on C/W PAYE RTNS.

The work item will not be subject to any IDMS automatic actions.

The DMEU is responsible for the recovery of outstanding returns and reconciling potential overpayments in respect of segmentation 1 employers

  • telephone the employer and advise

    • the Employers Annual Return should be filed on-line if a non e filing penalty is to be avoided
    • an estimate of the size of surcharge they can expect as a result of their companies default so far see DMBM521060.

Where you speak with the FD

  • note IDMS Action History
  • continue with normal recovery processes.

Note: If you get no response from the payroll manager further approaches should be made via the Financial Director personally.