DMBM519405 - Debt Management and Banking Manual - HMRC internal manual
Late-payment interest charge notice For Income Tax/NIC and/or CIS (separate charge and notice for each in a PSC scheme case) above £32.00 RTI515 When a late-filing penalty is paid after its due date RTI516 When a late-payment penalty is paid after its due date RTI517 When the interest charge is amended. RTI518 When the interest charge is discharged in full. When RLS is: set, interest is still raised but no charge notice is issued to the employer; the charge is sent immediately to IDMS to enable tracing to commence unset, the interest charge notice is issued to the employer and an update sent...
Source: gov.uk