DMBM521560 - Debt and return pursuit: PAYE: e-payment surcharge: charge inhibition indicator

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UP/OP charge inhibit indicator and its impact on the surcharge calculation

There are number of signals that can be set on EBS against a year, 6 of these have an impact on the UP/OP charge inhibit indicator signal. The UP/OP charge inhibit indicator signal will be set against a record where any combination of these 6 signals are set when the P35 data is processed.

BROCS displays the 바카라 사이트˜CHARGE INHIBIT IND바카라 사이트™ status on:

  • VIEW TAXPAYER, format 9 DESIGNATORY DATA (VTP - DG) and
  • VIEW TAXPAYER, format 4 POSTING DETAILS, against the 228 charge posting [VTP, ASN (= Deduction Year), month specified i.e. 바카라 사이트˜13바카라 사이트™ and appropriate posting number specified e.g. 바카라 사이트˜PD*001바카라 사이트™].

Where BROCS identifies that a surcharge is appropriate (i.e. the default count in the current surcharge period is >2 and there is a 228 charge) and one of these signals is set then BROCS will not calculate the surcharge. Instead BROCS will put the case details on the 바카라 사이트˜Listing for DMEU of cases where a surcharge is appropriate but it has yet to be raised바카라 사이트™ for the DMEU to investigate.

The six signals are:

Signal Reason

Manual setting of UP OP Inhibition

This is set as an EBS operator judgement call e.g. a PSC scheme where the P35 data is held, but the CIS36 is still outstanding

Part Scheme

Set automatically when EBS recognises that more than one return type is expected (CIS36 & P35 / P35MT & P35).

P227

Set clerically by Customer Operations Employer Unit on EBS upon instructions from a Debt Technical Office where a Regulation 72(3) [formerly Regulation 42(2)] discrepancy case is resolved by recovering the under-deduction from the employer.

RECONSTRUCT

This is set clerically on EBS when a return has been created from incomplete or missing records.

COLSTOP

Set clerically by the Customer Operations Employer Unit on EBS upon instructions from a Debt Technical Office to prevent the issue of any correspondence about any U/P or O/P.

Funding Discrepancy

This is set automatically by EBS when the NTC funding amount and P35 captured funding amount are compared and a discrepancy outside the parameter is identified. This parameter is set at £10.00 (+ or -)

 

There can be more than a single signal present and the various permutations of the presence of these signal(s) sets a 바카라 사이트˜Charge Inhibit Indicator value바카라 사이트™ in the range from 바카라 사이트˜1바카라 사이트™ to 바카라 사이트˜33바카라 사이트™. When all these signals are no longer present then the 바카라 사이트˜Charge Inhibit Indicator value바카라 사이트™ is set to 바카라 사이트˜0바카라 사이트™. Where the 바카라 사이트˜Charge Inhibit Indicator value바카라 사이트™ is set to either 바카라 사이트˜0바카라 사이트™ or 바카라 사이트˜24바카라 사이트™ (only the Funding Discrepancy signal is set) then BROCS will automatically calculate the Surcharge and issue the Surcharge Notice.

 

On receipt of the list the DMEU should investigate the 바카라 사이트˜Charge Inhibit Indicator value바카라 사이트™ cases with the appropriate Customer Operations Employer unit. Guidance below on the action to take given the various circumstances.

Charge inhibit Ind Value

 

Part scheme

 

P227

Reconstruct

COLSTOP

Funding discrepancy

 

Action

1

Y

N

N

N

Not set

B/F for receipt of full scheme

 

2

N

Y

N

N

Not set

Raise clerical surcharge

3

Y

Y

N

N

Not set

B/F for receipt of full scheme

4

N

N

Y

N

Not set

Raise clerical surcharge

5

Y

N

Y

N

Not set

B/F for receipt of full scheme

6

N

Y

Y

N

Not set

Raise clerical surcharge

7

Y

Y

Y

N

Not set

BF for receipt of full scheme

8

N

N

N

N

Not set

Refer to local services for reason signal set

9

Y

Y

Y

Y

Not set

B/F for receipt of full scheme

Refer to local DTO for advice

10

Y

Y

N

Y

Not set

B/F for receipt of full scheme

Refer to local DTO for advice

11

Y

N

Y

Y

Not set

B/F for receipt of full scheme

Refer to local DTO for advice

12

Y

N

N

Y

Not set

B/F for receipt of full scheme

Refer to local DTO for advice

13

N

Y

Y

Y

Not set

Refer to local DTO for advice

14

N

Y

N

Y

Not set

Refer to local DTO for reason

15

N

N

Y

Y

Not set

Refer to local DTO for advice

16

N

N

N

Y

Not set

Refer to local DTO for advice

17

Y

Y

Y

N

Set

B/F for receipt of full scheme

18

Y

Y

N

N

Set

B/F for receipt of full scheme

19

Y

N

Y

N

Set

B/F for receipt of full scheme

20

Y

N

N

N

Set

B/F for receipt of full scheme

21

N

Y

Y

N

Set

Raise clerical surcharge

22

N

Y

N

N

Set

Raise clerical surcharge

23

N

N

Y

N

Set

Raise clerical surcharge

25

Y

Y

Y

Y

Set

B/F for receipt of full scheme

Refer to local DTO for reason

26

Y

Y

N

Y

Set

B/F for receipt of full scheme

Refer to local DTO for reason

27

Y

N

Y

Y

Set

B/F for receipt of full scheme

Refer to local DTO office for reason

28

Y

N

N

Y

Set

B/F for receipt of full scheme

Refer to local DTO for reason

29

N

Y

Y

Y

Set

Refer to local DTO for reason

30

N

Y

N

Y

Set

Refer to local DTO for reason

31

N

N

Y

Y

Set

Refer to local DTO for reason

32

N

N

N

Y

Set

Refer to local DTO for reason

33

N

N

N

N

Set

Refer to local services for reason

 

If there is likely to be a protracted delay in the removing of the above signals (with the exception of the Funding Discrepancy signal) preventing the 바카라 사이트˜Charge Inhibit Indicator value바카라 사이트™ from amending to 바카라 사이트˜0바카라 사이트™ or 바카라 사이트˜24바카라 사이트™ and consequently delaying the surcharge calculation then the DMEU should consider:

 

  • setting the 바카라 사이트˜Clerical Surcharge바카라 사이트™ signal and
  • raising the Surcharge clerically using format 2 of BROCS function ASA.