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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Interest, penalties and surcharge: surcharge: surcharge trigger date

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.

The surcharge trigger date is the date after which a surcharge can be imposed on unpaid SA duty. There are two surcharge trigger dates and these are

  • 28 days after the due date for an initial surcharge
  • 6 months after the due date for a further surcharge

A taxpayer who within 28 days of the due date provides proposals for payment of SA liability may avoid paying both initial and further surcharge. If proposals are received after the 28 day period but within 6 months of the due date the taxpayer may avoid further surcharge. The 28 day period is designed to give taxpayers who realise they have insufficient funds time to submit proposals.

The surcharge trigger dates vary depending on the type of charge. The different types of charge and their trigger dates for initial surcharge are as follows

Type of charge Surcharge trigger date
   
Balancing payment (includes any payments on account unpaid) 28 days after the balancing payment due date. Note: Surcharge is calculated on the balancing payment and the amount of any payment(s) on account that is or are unpaid
Additional tax payable following an amendment to a self assessment 28 days after the statutory due date. The statutory due date is 30 days after the later of
  • The date the amendment is created - plus an extra 6 days are given to allow for delivery

    Or

  • The balancing payment due date    
      Revenue determination 28 February following the year of the determination
      Discovery assessment 28 days after the statutory due date (SDD).

The SDD is 30 days after the assessment is created, however an extra 6 days are given to allow for delivery

Or, where tax is formally stood over and appeal is settled after the original SDD - 28 days after the SDD of the determined amount. (The SDD is 30 days after the determined amount is notified to the taxpayer    
  Revenue amendment 28 days after the statutory due date (SDD) (The SDD is 30 days after the amendment is received by the taxpayer)
  Non-postponed amount NPA) Normally 28 days after the original statutory due date (SDD). But if the NPA is agreed after the original SDD + 28 days, the trigger date is 28 days after the SDD of the NPA. (The SDD of the NPA is 30 days after the NPA is agreed)