»Ê¹ÚÌåÓýapp

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BROCS issues the usual sequence of demand notes irrespective of whether any U/P is made up of surcharge only or PAYE EOY UP. (For further information go to BROCS web site - Frequently asked questions - PAYE (End of Year) Underpayment Demands.

Any surcharge element is included in the next demand note after the expiry of the 30 day appeal period.

»Ê¹ÚÌåÓýapp surcharge amount is itemised separately on demand notes.

Interest is not payable on the surcharge element.

At the end of the demand note cycle BROCS will issue a LAN to IDMS.

»Ê¹ÚÌåÓýapp work item will include the amount of the underpayment and surcharge and will appear in IDMS the following day on the DMEU C/W PAYE UP worklist.

»Ê¹ÚÌåÓýapp work item will not be subject to any IDMS automatic actions.