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.