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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment surcharge appeals: Determining appeal by agreement

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

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.