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|