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HMRC internal manual

Enquiry Manual

SA Surcharge: Introduction


TMA70/S59C only applies to the 2009-10 tax year, and any previous tax year.

See CH155000+ for 2010-11 and subsequent tax years

With the introduction of the self-assessment regime for IT, CGT and Class 4 NICs - placing the obligation to raise the charge on the taxpayer rather than HMRC - it was felt that S86 interest alone would not be sufficient to encourage prompt payment and/or deter late payment.

S59C was enacted to penalise failure to pay on time. These surcharges accordingly share many of the characteristics of fixed automatic failure penalties, including avoidance via reasonable excuse and mitigation at HMRC’s discretion.

Surcharges apply to SA years, that is to say 1996-1997 and later years of assessment.

They never apply to assessments for 1995-1996 and earlier years, and that is so even if such an assessment is only being made, via S29 and S36, now.

There is no CTSA surcharge.

For any question that local management cannot resolve from the guidance in the following pages, advice should be sought from contact link.