DMBM521500 - Debt and return pursuit: PAYE: e-payment surcharge: contents
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DMBM521510How surcharge is calculated
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DMBM521520Surcharge rate table
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DMBM521530Examples of surcharge calculation
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DMBM521540Issue of surcharge notice
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DMBM521550When surcharge is not calculated automatically
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DMBM521560Charge inhibition indicator
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DMBM521570Clerical surcharge: original surcharge or amended surcharge increased
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DMBM521580Clerical surcharge: surcharge decreased
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DMBM521590Issuing the surcharge notice clerically
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DMBM521600In-year cessations
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DMBM521610Returned letter Service (RLS)
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DMBM521620Surcharge and PAYE underpayment