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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Appeals and reviews: end of year penalty appeals: penalty appeal screen - amendment section

 

Type field

The Type field in the amendment area of the screen allows you to record the type of amendment 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 Penalty Details screen.

To record an amendment type

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

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

Date field

The Date field displays today’s date.

Amount field

The Amount field allows you to enter the amount of the amendment. Rules for the amount depend upon the amendment type you select from the above list.

There must be an entry in this field for completion of a successful amendment to the penalty charge

  • Enter the amount of the amendment (not more than nine numerals)

When you have completed any other entries required within the end of year Penalty Appeal screen and you select the [OK] button, one of the following messages is displayed

Circumstance Message displayed
   
You have stood over an amount ‘Are you sure you wish to standover this amount?’
You have discharged an amount ‘Are you sure you wish to discharge this amount?’
You release an amount for collection ‘Are you sure you wish to release this amount?’
You have done a minus discharge ‘Are you sure you wish to proceed with this minus discharge?
You have increased the amount due ‘Are you sure you wish to increase this amount?’

If you

  • Select the [OK] button the amount chosen will be stood over / discharged / released / minus discharged or increased
  • Select the [Cancel] button the amount chosen will not be amended and you will be returned to the Penalty Appeal screen

In each case the Penalty Officer field displays details of the information that will appear on 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 Penalty Appeal screen
  • Select the [Cancel] button, the relevant form / notice will not be issued and you will be returned to the Penalty Appeal screen

Where a charge amendment results in the settlement of the appeal, you must record the end result of the appeal (PAYE7570).

If you try to record an amount in the Amount field that does not correspond to the amendment type chosen in the Type field, you will receive one of the following messages

| Amendment type chosen in Type field | Message displayed | || | Discharge | * ‘The amount selected must be less than the amount due’ | | Standover | * ‘The amount currently stood over exceeds the amount due’ * ‘The amount selected is not a valid standover amount’ * ‘The amount entered is greater than the amount due’ | | Release | * ‘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’ | | Minus Discharge | * ‘Nothing has been discharged yet’ * ‘There is no net Discharge against this penalty’ * ‘Minus discharge exceeds amount previously discharged’ * ‘Amount selected must be greater than penalty due’ | | Increase | * ‘Amount selected must be greater than the penalty amount’ * ‘You cannot Increase, there are Discharges without corresponding Minus Discharges’ * ‘The amount entered is greater than the amount due’ |

In each case

  • Select the [OK] button and review the entries made in amendment Type and Amount due fields

Note: Each of the confirmation windows displays details of the name of the officer and telephone number that will appear on the amendment documentation.