SALF413 - Enquiries into Tax Returns: interest, surcharges and penalties
Interest is due, from the due date for the relevant tax year, and either surcharge or penalties may be sought in respect of the tax charged in a discovery assessment.
Interest is due, from the due date for the relevant tax year, and either surcharge or penalties may be sought in respect of the tax charged in a discovery assessment.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).