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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Returns: individuals returns: charge

A charge is any individual item that makes up a taxpayer’s liability excluding accruing interest. A charge to interest is only created when the charge giving rise to interest is paid in full. For more information on formal interest charges see the Debt management & Banking Manual.

The following is a list of charges and the descriptions you will see when using function VIEW STATEMENT

Charge Description
First payment on account 1st payment on account due for YY/YY (year)
Second payment on account 2nd payment on account due for YY/YY (year)
Balancing charge Balance of tax due for year YY/YY(year)
Late payment interest Interest due on amount of …. (date)
Automatic fixed penalty Fixed penalty for late return YY/YY(year)
Manually raised daily penalty Penalty due
Manually raised Miscellaneous penalty Penalty due
SA stranded underpayment Amount no longer included in PAYE code
Net underpayment Amount no longer included in PAYE code
Surcharge Surcharge for YY/YY(year)
Determination Determination for Tax year YY/YY
Assessment Assessment for tax year YY/YY