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HMRC internal manual

PAYE Settlement Agreements

Dealing With PAYE Settlement Agreements

Where a charge has been notified to the employer and DMB following the creation of a charge through SAFE, see PSA2040, but full payment has not been received by 19 October SAFE will issue a reminder to the employer to advise them that payment is due.

If payment remains unpaid

DMB will take Recovery & Enforcement action under Regulation 109.