Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further SA points: surcharge and late-payment penalties

SA surcharges

Surcharges on debts up to tax year 2009-10 will still be raised on debts that are coded out.

SA late-payment penalties

From tax year 2010-11, if a debt is coded out, late-payment penalties will still be raised on the appropriate trigger dates. SA will treat a remission type 16 as an outstanding debt when calculating a late-payment penalty.