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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment surcharge appeals: Appeal on the grounds that the amount of surcharge is incorrect

Checking the amount of surcharge

If the employer states the surcharge amount is wrong you will need to check that the elements comprising the calculation are correct

  • P35 and other return totals
  • number of defaults used
  • surcharge rates used.

BROCS VIEW SURCHARGE CALCULATION (VSC) shows a breakdown of the calculation.

To confirm the amount payable for the year

  • view BROCS VIEW TAXPAYER (VTP) format 2.

To confirm the number of defaults for the year

If the amount payable as shown on BROCS VIEW TAXPAYER (VTP) format 2 disagrees with the amount the employer has provided in support of the appeal

  • contact the employer to investigate and reconcile any discrepancies.

You may need to liase with the appropriate Customer Service, Employer Unit.