Debt and return pursuit: PAYE: e-payment surcharge: clerical surcharge: original surcharge or amended surcharge increased
A surcharge increase usually occurs as a result of an increase in
- the P35 charge figure or
- the number of defaults.
Cases will appear on the C/W PAYE UP work list with a next action of “new”.
- B/F the work item 30 days to allow for the surcharge appeal period.
If there has been no response from the employer and the work item remains unpaid
- issue a DN3
- B/F the work item for 7 days.
If the surcharge remains unpaid
- proceed with collection.