DMBM521520 - Debt and return pursuit: PAYE: e-payment surcharge: surcharge rate table

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Surcharge rate table

Number of defaults (within the surcharge period)

Specified Percentage %

 

1

0

2

0

3

0.17

4

0.17

5

0.17

6

0.33

7

0.33

8

0.33

9

0.58

10

0.58

11

0.58

12 and more

0.83