DMBM521220 - PAYE: E-payment non composite defaults: Completing the 鈥榗lerical default and clerical surcharge鈥� stencil

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Initial action

  • Fill in the
  • employer name
  • Accounts Office Reference
  • tax year and
  • stencil ID consecutive number on the bottom of the form. This should be in the format xxx/yy where 鈥榵xx鈥� is the consecutive number and 鈥榶y鈥� the tax year. For example 001/09, would be the 1s听t clerical stencil started in tax year 2008/09.

In addition set the 鈥榗lerical surcharge signal鈥� on BROCS against the tax year affected by using function AMEND SURCHARGE AND SET SIGNALS format 1 (ASA, ASN, SS).

Where an IDMS record exists

  • note IDMS Taxpayer Notes & Assets that, 鈥榯ax year CCYY/YY is subject to a non-composite default and is being worked clerically as per stencil ID xxx/yy
  • record a similar note on BROCS action history against the tax year(s) affected using function CHANGE NEXT ACTION (CNA, ASN, NA)
  • add 鈥榅鈥�(s)鈥� to the stencil against the duty type(s) and month(s) that the first non-composite default(s) occurred and
  • add the previous tax years default count figures against all the duty types in the 鈥楶revious defaults鈥� column.

To do this you need to establish the 鈥榗urrent defaults鈥� count and take the current tax years default from this.

The 鈥榗urrent defaults鈥� count is the aggregated default count across all the deduction years that make up the current surcharge period. To view this

  • use BROCS VIEW TAXPAYER (VTP) format 8, General Designatory Data (DG)

To view the current tax years default figure

  • use BROCS VIEW TAXPAYER DATA - DESIGNATORY DATA format 9, page 2 (VTP, ASN, DG).

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First working day of each month

  • Review all the current 鈥榗lerical default and clerical surcharge鈥� stencils held against the previous tax month and
  • view BROCS VIEW TAXPAYER DATA - DESIGNATORY DATA format 9, page 2 (VTP, ASN, DG) to establish if an automated composite default has been set.

Where composite default has occurred on an individual case

  • add an 鈥榅鈥� against all the duty type(s) for the month the composite default has been set.

Future non-composite defaults will be recorded as a result of

  • a successful default appeals or
  • future electronic compliance activities e.g. multiple monthly or adequacy processes.

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At the tax year end

Refer to DMBM521250.听