Debt and return pursuit: PAYE: e-payment surcharge: issuing the surcharge notice clerically
Where BROCS is unable to issue a surcharge or amended surcharge notice you will need to do this clerically
- use the surcharge calculation tool to calculate the amount
- use BROCS - AMEND SURCHARGE AND SET SIGNALS Format 2 [ASA, AS, ASN (= Deduction Year)] to raise a surcharge or amend an existing surcharge
- issue the surcharge or amended surcharge notices clerically
make an note on BROCS action history against the current year stating that the notice has been issued and giving details of
- the date the surcharge notice was issued (only if this date is not today’s date)
- the surcharge amount
- the default count at the end of the previous year (PY)
- the CY default count
- the percentages used and the total percentage used in calculating the surcharge
- the amount used in the surcharge calculation (P35 total).
The charge on BROCS is then passed to IDMS as part of the normal overnight batch transactions and will appear on C/W PAYE UP with a next action of “new”.