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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: electronic employer returns: amending a penalty charge

The Type field in the amendment area of the screen allows you to record the type of amendment being made to the penalty charge. Where you record an amendment, ECS will display the type, amount and date of the amendment in the amendments area of the E-File penalty details screen.

To record an amendment

  • Select the arrow within the type field. You will be presented with a dropdown menu displaying the following choices

    • Release
    • Minus discharge
    • Increase
    • Discharge
    • Standover
  • Select your entry
  • Tab out of the type field

Amount due field

The amount due field allows you to choose an amount to be stood over, released or discharged when recording an appeal action.

To do this

  • Select the arrow in the amount due field. You will be presented with a dropdown menu of the possible amounts the penalty can be. The amounts displayed will be 0 (zero) and the numbers ranging between 900 and 3000 at 300 intervals
  • Select the appropriate amount

Note: Appropriate amount: The appropriate amount to choose in the amount due field is the final penalty due. For example, in a case where the original amount of the penalty is 2400, if you wished to release 900 and leave 1500 payable, the appropriate amount to choose in the amount due field is 1500.

  • Tab out of the amount due field

If you record an amount in the amount due field that corresponds to the amendment type chosen in the Amendment Type field you will receive one of the following

  • Where you have stood over an amount you will receive the message

‘Amount stood over is [amount]. Amount now payable is [amount]. Do you wish to proceed?’ 

If you

* Select the[Yes] button the amount chosen will be stood over and you will be returned to the E-file penalty details screen
* Select the [No] button the amount chosen will not be stood over and you will be returned to the E-file penalty appeal screen
  • Where you have discharged an amount you will be presented with the discharge screen
  • Where you have released an amount for collection you will be presented with the release screen
  • Where you have done a minus discharge the minus discharge screen will be displayed
  • Where you have increased the amount due you will be presented with the increase screen

In each case the Penalty Officer fields display details of the information that will appear on the forms / notices issued. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required.

If you

  • Select the [OK] button the relevant form / notice will be issued and you will be returned to the E-File penalty details screen
  • Select the [Cancel] button the relevant form / notice will not be issued and you will be returned to the E-File penalty appeal screen

Where a charge amendment results in the settlement of the appeal, you must record the ‘End Result’ of the appeal (PAYE44085).

If you try to record an amount in the amount due field that does not correspond to the amendment type chosen in the amendment type field you will receive one of following error messages.

  • Where you have chosen the amendment type release you will receive one of the following messages

    • ‘You may not release when nothing is stood over’ 
    • ‘Amount released is greater than amount currently stood over’ 
    • ‘The amount selected is not a valid release amount’ 
  • Where you have chosen the amendment type minus discharge you will receive the following message

    • ‘Amount selected must be greater than Penalty Due’ 
  • Where you have chosen the amendment type increase you will receive one of the following messages

    • ‘The amount selected must be greater than the penalty amount’ 
    • ‘You cannot Increase, there are Discharges without corresponding Minus Discharges’ 
  • Where you have chosen the amendment type discharge you will receive the following message

    • ‘The amount selected must be less than the amount due’ 
  • Where you have chosen the amendment type standover you will receive one of the following messages

    • ‘The amount currently stood over now exceeds the amount due’ 
    • ‘The amount selected is not a valid Standover amount’ 

In each case

  • Select the [OK] button

And

  • Review the entries made in amendment type and amount due fields

No of P14s

The No of P14s field appears once an amount is chosen in the amount due field. The field shows the P14 numbers range relevant to the amount in the amount due field.

Date

The date field displays today’s date.