DMBM521220 - PAYE: E-payment non composite defaults: Completing the ‘clerical default and clerical surcharge’ stencil

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Initial action

  • Fill in the
  • employer name
  • Accounts Office Reference
  • tax year and
  • stencil ID consecutive number on the bottom of the form. This should be in the format xxx/yy where ‘xxx’ is the consecutive number and ‘yy’ the tax year. For example 001/09, would be the 1s t clerical stencil started in tax year 2008/09.

In addition set the ‘clerical surcharge signal’ on BROCS against the tax year affected by using function AMEND SURCHARGE AND SET SIGNALS format 1 (ASA, ASN, SS).

Where an IDMS record exists

  • note IDMS Taxpayer Notes & Assets that, ‘tax year CCYY/YY is subject to a non-composite default and is being worked clerically as per stencil ID xxx/yy
  • record a similar note on BROCS action history against the tax year(s) affected using function CHANGE NEXT ACTION (CNA, ASN, NA)
  • add ‘X’(s)’ to the stencil against the duty type(s) and month(s) that the first non-composite default(s) occurred and
  • add the previous tax years default count figures against all the duty types in the ‘Previous defaults’ column.

To do this you need to establish the ‘current defaults’ count and take the current tax years default from this.

The ‘current defaults’ count is the aggregated default count across all the deduction years that make up the current surcharge period. To view this

  • use BROCS VIEW TAXPAYER (VTP) format 8, General Designatory Data (DG)

To view the current tax years default figure

  • use BROCS VIEW TAXPAYER DATA - DESIGNATORY DATA format 9, page 2 (VTP, ASN, DG).

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First working day of each month

  • Review all the current ‘clerical default and clerical surcharge’ stencils held against the previous tax month and
  • view BROCS VIEW TAXPAYER DATA - DESIGNATORY DATA format 9, page 2 (VTP, ASN, DG) to establish if an automated composite default has been set.

Where composite default has occurred on an individual case

  • add an ‘X’ against all the duty type(s) for the month the composite default has been set.

Future non-composite defaults will be recorded as a result of

  • a successful default appeals or
  • future electronic compliance activities e.g. multiple monthly or adequacy processes.

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At the tax year end

Refer to DMBM521250.