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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Default Surcharge: Collection of the surcharge: Recovery of surcharge debts by Debt Management

The law allows a surcharge assessment to be recovered as if it were tax due. Surcharge assessments may therefore be recovered by normal debt management procedures at the same time as tax debts.

However, the 30 day appeal period must have elapsed and no appeal lodged before distress may be levied or a poinding (Scottish term for taking distraint) carried out.