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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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SA Surcharge: Appeals


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

See CH155000+ for 2010-11 and subsequent tax years

Surcharges have specific appeal provisions in S59C(7) - (10).

The taxpayer has 30 days from the date on which the surcharge is imposed in which to appeal - though S49 would apply to a late surcharge appeal in the same way as other late appeals. The appeal would, if necessary, be determined by the tribunal, or by agreement S54, like other appeals. ARTG2120+ explains the appeal and review process.

However, the tribunal’s actions are constrained by S59C(9) and (10). They can either confirm the surcharge or set it aside. They cannot revise the percentage loadings, which have been fixed by Parliament.

They can set it aside only if it appears to them that

  • throughout the period of default
  • the taxpayer had a reasonable excuse for not paying the tax.

It is important to note that both these points must be satisfied EM4109.

For more detailed information refer to the Appeals, Reviews and Tribunals Guidance (ARTG).