DMBM521500 - Debt and return pursuit: PAYE: e-payment surcharge: contents
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
-
DMBM521510How surcharge is calculated
-
DMBM521520Surcharge rate table
-
DMBM521530Examples of surcharge calculation
-
DMBM521540Issue of surcharge notice
-
DMBM521550When surcharge is not calculated automatically
-
DMBM521560Charge inhibition indicator
-
DMBM521570Clerical surcharge: original surcharge or amended surcharge increased
-
DMBM521580Clerical surcharge: surcharge decreased
-
DMBM521590Issuing the surcharge notice clerically
-
DMBM521600In-year cessations
-
DMBM521610Returned letter Service (RLS)
-
DMBM521620Surcharge and PAYE underpayment