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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Interest, penalties and surcharge: surcharge: advising and warning the taxpayer

This guidance applies to 2009-10 and earlier. Different rules apply to 2010-11 and later tax years. Guidance regarding tax years 2010-11 onwards can be found under SAM61200 onwards.

Warning leaflets

In December, if a return has still not been received, one of the following reminders will be issued alerting the taxpayer to their obligation to file a return and make payment by the due date

  • SA309A - SA Online Tax Return and Payment Reminder will be issued where no taxpayer statement is issued to the taxpayer. The SA309A is a personalised warning to individuals and trusts about penalties, interest and surcharges and will include a payslip
  • SA309C - SA Payment Reminder’ warning the taxpayer to make payment by the due date otherwise interest and surcharges may be applied. A payslip is included
  • SA309E - SA Tax Return and Payment Reminder will be issued to those taxpayers for whom no return has been logged and who are unable to file their return online for technical or operational reasons so have until 31 January to file a paper return

In February, if a liability is outstanding, the SA359 SA Final Demand strongly worded payment reminder will be issued advising the taxpayer that they have missed the deadline for paying their tax and the consequences of not paying on time. It also advises of the benefits of making payment online and includes a printed payslip on the reverse.

Explanation leaflets

Enclosed with the SA324 (notice of Surcharge for late payment of tax) will be

  • Form SA353 - Your surcharge for late payment of tax

This leaflet gives advice on appeals against fixed automatic penalties and includes the form SA324A Notice of Appeal.