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  1. Home
HMRC internal manual

Enquiry Manual

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
12 November 2024 - See all updates
  1. Back to contents

EM4100 - SA Surcharge: Contents

  1. EM4101
    Introduction
  2. EM4102
    Relationship to Interest
  3. EM4103
    Relationship to Penalties
  4. EM4104
    Amounts and Calculation
  5. EM4105
    Trigger Dates
  6. EM4106
    Mechanics of Imposing
  7. EM4107
    Interest on Unpaid Surcharges
  8. EM4108
    Appeals
  9. EM4109
    Appeals - Reasonable Excuse
  10. EM4110
    Reasonable Excuse and Rowland v HMRC
  11. EM4111
    Mitigation
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