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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE: e-payment surcharge: when surcharge is not calculated automatically

Where the surcharge cannot be calculated automatically, BROCS will list the case with the reason why the surcharge was not calculated automatically.

On receipt of this list the DMEU:

  • review the circumstances of the case
  • take action as in the table below (where the reason for entry on the list is UP/OP charge inhibit indicator is set to any value other than ‘0’ or ‘24’ see DMBM521560).

Working the list

Why the item is on the list What is shown on the list Action
     
Clerical surcharge signal set Clerical surcharge signal Refer to DMBM521560
Bankruptcy signal set (VA, CA, AR or BY) Insolvency Refer to Insolvency Manual
Deceased signal set Deceased Refer to DMBM In-Year cessation
Welsh language signal set Welsh Language Liaise with the Welsh Unit on the best way to proceed (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Default signal set in the current surcharge period Default appeal  
The year on which the signal is set will not be shown. To see the year view BROCS function VTP DG format 9 Resolve default appeal
Raise surcharge      
  Taxpayers communication address is RLS or no other address is available RLS See DMBM521610
  Scheme status value not ‘LIVE’, ‘NEW’ or ‘REOCAN’ Invalid status Refer to PAYE Technical Team (Shipley) for advice
  A minus 228 charge Positive charge Note the listing
Do not raise surcharge      
  The scheme has been transferred to another reference Transferred Note the listing
Do not raise surcharge      
  The scheme has been merged to another reference Merged Note the listing
Do not raise surcharge      
  Section code is equal to ‘71’, ‘76’, ‘77’, ‘78’, ‘79’, ‘95’, ‘96’ or ‘98 Invalid Section Code Refer to PAYE Technical team (Shipley) for advice
  Segmentation value changed Inappropriate for calculation Clerically amend surcharge to NIL using BROCS function ASA, format 2
  UP/OP charge inhibit indicator is set to any value other than ‘0’ or ‘24’ Charge inhibition  
“Inappropriate Charge Inhibit Ind” will be shown on the list Refer to DMBM521560

 

Section Code values

  • 71 XP - Contractor only (no employees)
  • 76 DPNI - Direct Payment (National Insurance)
  • 77DCNI - Direct Collection (Employee only National Insurance)
  • 78 EXAM - Examination Fees
  • 79 NORPRO - Norwegian Protocol
  • 95 ELECT - Electoral Payments
  • 96 TAS - Taxed Award
  • 98 PSS - Profit Sharing

Surcharge due

You will find guidance on issuing the surcharge notice clerically at DMBM521590. Where: