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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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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”.

On receipt

  • 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.