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HMRC internal manual

Debt Management and Banking Manual

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).

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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].