Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: End of Year: underpayments, surcharge and interest: surcharges

Surcharges are raised by BROCS on large employers (those with 250 or more employees) who have had at least three default notices issued because of late in-year payment.

Surcharges are shown on BROCS as “SUR” on VIEW TAXPAYER DATA POSTING SUMMARY, format 3 [VTP, PS, ASN (= deduction year).

More information is to be found at DMBM521500.