PAYE: E-payment non composite defaults: Non-composite default process
Identifying non-composite default
You could identify a non-composite default while performing any normal activities.
Where a review of the payment or action history on either BROCS or IDMS indicates that a non-composite default may have occurred, always contact the employer to confirm whether this is in fact the case.
Where an employer confirms this is the case and this is their first non-composite default in the current surcharge period, start the:
- ‘clerical default count’ process; see DMBM521230
- ‘clerical surcharge period’ process; see DMBM521240.
To do this complete the ‘clerical default and clerical surcharge’ stencil as per DMBM521220.
Note: Once started this stencil needs to be updated with all default activity until the current surcharge period ends.