DMBM521610 - Debt and return pursuit: PAYE: e-payment surcharge: Returned Letter Service (RLS)
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Where a new address is discovered, or any defects in the address have been rectified, the work item will appear in the DMEU on IDMS C/W RLS work list with
- a next action of “RLS Review” and
- a next action date of today.
On receipt re-issue the surcharge or surcharge amendment notices see DMBM521550 automatically’.
The employer is entitled to a 30 day appeal period which starts from the date of re-issue where the RLS item is
- an original surcharge notice or
- a surcharge amendment notice where the amount has increased