DMBM521550 - Debt and return pursuit: PAYE: e-payment surcharge: when surcharge is not calculated automatically

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Where the surcharge cannot be calculated automatically, BROCS will list the case with the reason why the surcharge was not calculated automatically.

On receipt of this list the DMEU:

  • review the circumstances of the case
  • take action as in the table below (where the reason for entry on the list is UP/OP charge inhibit indicator is set to any value other than 鈥�0鈥� or 鈥�24鈥� see DMBM521560).

Working the list

Why the item is on the list

What is shown on the list

Action

Clerical surcharge signal set

Clerical surcharge signal

Refer to DMBM521560

Bankruptcy signal set (VA, CA, AR or BY)

Insolvency

Refer to Customer Service Guidance Hub

Deceased signal set

Deceased

Refer to DMBM In-Year cessation

Welsh language signal set

Welsh Language

Liaise with the Welsh Unit on the best way to proceed (This content has been withheld because of exemptions in the Freedom of Information Act 2000)听(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Default signal set in the current surcharge period

Default appeal

The year on which the signal is set will not be shown. To see the year view BROCS function VTP DG format 9

Resolve default appeal

Raise surcharge

Taxpayers communication address is RLS or no other address is available

RLS

See DMBM521610

Scheme status value not 鈥楲IVE鈥�, 鈥楴EW鈥� or 鈥楻EOCAN鈥�

Invalid status

Refer to PAYE Technical Team (Shipley) for advice

A minus 228 charge

Positive charge

Note the listing

Do not raise surcharge

The scheme has been transferred to another reference

Transferred

Note the listing

Do not raise surcharge

The scheme has been merged to another reference

Merged

Note the listing

Do not raise surcharge

Section code is equal to 鈥�71鈥�, 鈥�76鈥�, 鈥�77鈥�, 鈥�78鈥�, 鈥�79鈥�, 鈥�95鈥�, 鈥�96鈥� or 鈥�98

Invalid Section Code

Refer to PAYE Technical team (Shipley) for advice

Segmentation value changed

Inappropriate for calculation

Clerically amend surcharge to NIL using BROCS function ASA, format 2

UP/OP charge inhibit indicator is set to any value other than 鈥�0鈥� or 鈥�24鈥�

Charge inhibition

鈥淚nappropriate Charge Inhibit Ind鈥� will be shown on the list

Refer to DMBM521560

Section Code values

  • 71 XP - Contractor only (no employees)
  • 76 DPNI - Direct Payment (National Insurance)
  • 77DCNI - Direct Collection (Employee only National Insurance)
  • 78 EXAM - Examination Fees
  • 79 NORPRO - Norwegian Protocol
  • 95 ELECT - Electoral Payments
  • 96 TAS - Taxed Award
  • 98 PSS - Profit Sharing

Surcharge due

You will find guidance on issuing the surcharge notice clerically at DMBM521590. Where: