DMBM521830 - Debt and return pursuit: PAYE: E-payment surcharge appeals: Appeal on the grounds that the amount of surcharge is incorrect

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Checking the amount of surcharge

If the employer states the surcharge amount is wrong you will need to check that the elements comprising the calculation are correct

  • P35 and other return totals
  • number of defaults used
  • surcharge rates used.

BROCS VIEW SURCHARGE CALCULATION (VSC) shows a breakdown of the calculation.

To confirm the amount payable for the year

  • view BROCS VIEW TAXPAYER (VTP) format 2.

To confirm the number of defaults for the year

If the amount payable as shown on BROCS VIEW TAXPAYER (VTP) format 2 disagrees with the amount the employer has provided in support of the appeal

  • contact the employer to investigate and reconcile any discrepancies.

You may need to liase with the appropriate Customer Service, Employer Unit.