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HMRC internal manual

Debt Management and Banking Manual

PAYE: E-payment non composite defaults: Non-composite default count

Automatic issue of default notices by BROCS

Default notices are issued automatically by BROCS around the 28t h of each month to employers who have failed to make payment on time i.e. by the 22n d.

This assumes that by not making payment the employer is in default of all of their monthly duty types. Where an employer advises that this is not the case because one or more of their duty types was not due for a month for which they have received a default notice

  • treat this as a default appeal and
  • deal with as per DMBM521300.

The default notice provides employers the opportunity to appeal against non-payment of a specific duty type.

Where you identify a non-composite default

Where you identify a non-composite default

  • set the default signal against the relevant month. 

Note: The defaults displayed for the year (VTP, format F9, ASN, DG) and the ‘current default count’ in the current surcharge period (VTP, format F8, DG) as displayed on BROCS will show the worst case scenario and will not show the actual default picture for each duty.

To establish this refer to DMBM521220.