Debt and return pursuit: PAYE: penalties for late payment: penalty appeals: pseudo work items
PAYE Late-Payment Penalty (PLPP) appeals are managed by creating pseudo work items in IDMS. This will allow you to set BF dates and record the progress of the appeal.
Creating a pseudo IDMS work item
- Access IDMS and open C/W Miscellaneous 366401 (E, W & NI) or 366406 (Scot) and open case.
- Click on ‘Create…’ from the Work Item menu on the Taxpayer Information Summary (TIS) screen or click on the shortcut button on the menu bar.
- Click on ‘Work Item Type’ and select PAYE Late Payment Penalty.
On the charge details screen presented:
- enter year in ASN (for example, for 2010-11 input 201101)
- enter 09 in instalment number box
- enter the year end in AP/Year End box (for example, for 10/11 input 05/04/2011)
- enter the Segmentation band number in the Segmentation Employer box (to obtain the Segmentation band number, open up BROCS (SWI 1 point 1), from prime format enter VTP in the function field, AO reference, year in ASN field (for example, for 2010-11 input 1101) and enter DG in details)
- click ‘OK’
- transfer Work Item to appeal segment 366402 (E,W,NI) or 366407 (S)
- record the receipt of the appeal on record actions on IDMS and set the next action to ‘For Advice’ for the next day (seeIDMSUG500400).
Closing a pseudo IDMS work item
Once the appeal has reached conclusion you must remove the pseudo work item from IDMS. To do this:
- access the function through the Taxpayer Information Summary (TIS) screen
- highlight the work item you intend to amend
- click on the [Amend Work Item] button on the toolbar.
You will be presented with the Amend Work Item screen.
- Next to the posting type, select the drop-down box and click on AMD - Charge Amendment.
- Enter the day’s date in Posting Date.
- Click on the [Close Work Item] box.
- Click on [Add] and then [OK].