SAM62000 - Interest, penalties and surcharge: surcharge: contents

  1. SAM62001
    Introduction
  2. SAM62010
    Advising and warning the taxpayer
  3. SAM62020
    Appeals against surcharge
  4. SAM62021
    Appeals against surcharge (Decision Makers Action Guide)
  5. SAM62022
    Business Review Unit (BRU)
  6. SAM62030
    Effects of amendments to relevant dates for interest
  7. SAM62031
    Effects of amendments to relevant dates for interest (Action Guide)
  8. SAM62050
    Imposing and amending surcharge
  9. SAM62060
    Time to pay and surcharge
  10. SAM62070
    TTP start and end dates
  11. SAM62080
    Surcharge trigger date