DMBM521880 - Debt and return pursuit: PAYE: E-payment surcharge appeals: Determining appeal by agreement
The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
The appeal is determined under Section 54 TMA 1970 where you and the employer agree that either
- the default count or
- the amount on which the surcharge is based is incorrect.
Where the default count is incorrect
- amend the default count using BROCS function AME
- unset the surcharge appeal signal using BROCS VIEW TAXPAYER ASA SS (format 1).
Where the amount on which the surcharge is based is incorrect
- refer to DMBM521830.
In both cases
- issue the letter PAYE214 suitably amended
- make a suitable note on IDMS Action History
- make a note in the Notes/Actions column of the MIS spreadsheet
- continue pursuit of the amended surcharge if appropriate.