Debt and return pursuit: PAYE: e-payment surcharge: clerical surcharge: surcharge decreased
Surcharge amendments where the amount has decreased
A surcharge decrease usually occurs as a result of
- a decrease in the P35 charge figure or
- a decrease in the number of defaults.
On receipt of the work item
- B/F the work item 10 days.
If there has been no response from the employer and the work item remains unpaid
- issue a DN3
- B/F 7 days.
If the surcharge remains unpaid
- proceed as in DMBM521620.
To give the opportunity to ensure that all outstanding clerical surcharge cases are being worked, at the end of each month BROCS will provide a review list “Outstanding Clerical Surcharge cases - Receivables”.
On receipt of this list
- check each item to confirm it is receiving attention.