VDSOG800 - Progression through the surcharge system

The table below shows how a taxpayer may move through the surcharge system.

Default	Turnover is less than £150,000	Turnover is £150,000 or more
First	Letter offering help and support issued.	Surcharge Liability Notice issued – taxpayer enters a surcharge period.
Second	Surcharge Liability Notice issued – taxpayer enters a surcharge period.	Surcharge Liability Extension Notice and 2% surcharge assessment issued. (No surcharge if it less than £400.)
Third	Surcharge Liability Extension Notice and 2% surcharge assessment issued. (No surcharge if it less than £400.)	Surcharge Liability Extension Notice and 5% surcharge assessment issued. (No surcharge if it less than £400.)
Fourth	Surcharge Liability Extension Notice and 5% surcharge assessment issued. (No surcharge if it less than £400.)	Surcharge Liability Extension Notice and surcharge assessment issued for 10% or £30, whichever is more.
Fifth	Surcharge Liability Extension Notice and surcharge assessment issued for 10% or £30, whichever is more.	Surcharge Liability Extension Notice and surcharge assessment issued for 15% or £30, whichever is more.
Sixth and more	Surcharge Liability Extension Notice and surcharge assessment issued for 15% or £30, whichever is more.	Surcharge Liability Extension Notice and surcharge assessment issued for 15% or £30, whichever is more.