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.