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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: e-payment surcharge: Returned Letter Service (RLS)

Where a new address is discovered, or any defects in the address have been rectified, the work item will appear in the DMEU on IDMS C/W RLS work list with

  • a next action of “RLS Review” and
  • a next action date of today.

On receipt re-issue the surcharge or surcharge amendment notices see DMBM521550 automatically’.

The employer is entitled to a 30 day appeal period which starts from the date of re-issue where the RLS item is

  • an original surcharge notice or
  • a surcharge amendment notice where the amount has increased