This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: surcharge: effects of amendments to relevant dates for interest (Action Guide)

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.

If you need to defer the surcharge trigger date (SAM62080) follow steps 1 - 3 below

1. Follow the instructions as if you were considering a Time to Pay (TTP) case - see the Debt Management & Banking Manual (DMBM)
2. Set the TTP start date as the day before the existing surcharge trigger date
3. Set the TTP end date as 28 days after the deferred relevant date for interest purposes