PSA2100 - Dealing With PAYE Settlement Agreements

Non Payment of Tax and Class 1B NICs

Where a charge has been notified to the employer and DMB following the creation of a charge through SAFE, see PSA2040, but full payment has not been received by 19 October SAFE will issue a reminder to the employer to advise them that payment is due.

If payment remains unpaid

• DMB will take Recovery & Enforcement action under Regulation 109. (See DMBM570100.)