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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: PAYE: e-payment surcharge: surcharge and PAYE underpayment

BROCS issues the usual sequence of demand notes irrespective of whether any U/P is made up of surcharge only or PAYE EOY UP. (For further information go to BROCS web site - Frequently asked questions - PAYE (End of Year) Underpayment Demands.

Any surcharge element is included in the next demand note after the expiry of the 30 day appeal period.

The surcharge amount is itemised separately on demand notes.

Interest is not payable on the surcharge element.

At the end of the demand note cycle BROCS will issue a LAN to IDMS.

The work item will include the amount of the underpayment and surcharge and will appear in IDMS the following day on the DMEU C/W PAYE UP worklist.

The work item will not be subject to any IDMS automatic actions.