SA Surcharge: Mitigation
TMA70/S59C only applies to the 2009-10 tax year, and any previous tax year.
See CH155000+ for 2010-11 and subsequent tax years
S59C(11) gives the Board of HMRC a general power to mitigate any surcharge. It is modelled on the Board’s longstanding power to mitigate any penalty, in TMA70/S102. HMRC’s policy on its use of both powers is the same.
The guidance at EM5310 should be followed for surcharges as for penalties.