DMBM521260 - PAYE: E-payment non composite defaults: Surcharge notices

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Automated BROCS version of the Surcharge and Amend Surcharge notices

Surcharge and Amended Surcharge notices will continue to be issued automatically by BROCS to employers who are due a surcharge that is based on only composite defaults.

Surcharge appeals received that suggest a non-composite default has occurred can be accepted under either of the two surcharge appeal conditions

• the number of defaults stated on the surcharge notice is incorrect or
• the amount of the surcharge is incorrect.