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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE: e-payment surcharge: surcharge rate table

Surcharge rate table

Number of defaults
(within the surcharge period) Specified Percentage %
     
     
  1  
  2  
  3 0.17
  4 0.17
  5 0.17
  6 0.33
  7 0.33
  8 0.33
  9 0.58
  10 0.58
  11 0.58
  12 and more 0.83