First surcharge for late payment

The First Surcharge for Late Payment only applies to return years 2009/10 and earlier.

A surcharge is first imposed where a liability is outstanding more than 28 days after its due date. This first amount is 5% of the amount that was outstanding 28 days after it was due.

Please note: A second surcharge for late payment is imposed where the same liability remains fully or partly unpaid 6 months after its due date.

This second amount is again 5% of the amount outstanding.