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HMRC internal manual

Debt Management and Banking Manual

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

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.