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HMRC internal manual

Debt Management and Banking Manual

PAYE: E-payment non composite defaults: Surcharge notices

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.