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

HMRC internal manual

VAT Default Surcharge Officer's Guide

From
HM Revenue & Customs
Updated
, see all updates

Recovery of surcharge debts

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

The 30 day appeal period must have elapsed and no appeal lodged before debt management procedures can be started.