ÒÁÈËÖ±²¥

Cookies on ÒÁÈËÖ±²¥

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use ÒÁÈËÖ±²¥, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
ÒÁÈËÖ±²¥

Navigation menu

Menu
Search ÒÁÈËÖ±²¥

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • ÒÁÈËÖ±²¥ and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of ÒÁÈËÖ±²¥ is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published
29 April 2016
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. DMBM514000

DMBM521200 - PAYE: E-payment: Non-composite default: Contents

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

  1. DMBM521210
    Non-composite default process
  2. DMBM521220
    Completing the 'clerical default and clerical surcharge' stencil
  3. DMBM521230
    Non-composite default count
  4. DMBM521240
    Clerical surcharge period process
  5. DMBM521250
    Non-composite surcharge calculation
  6. DMBM521260
    Surcharge notices
  7. DMBM521270
    Establishing the return charge for each separate duty type

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve ÒÁÈËÖ±²¥

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve ÒÁÈËÖ±²¥

To help us improve ÒÁÈËÖ±²¥, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • ÒÁÈËÖ±²¥ and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , ÒÁÈËÖ±²¥