HM Revenue & Customs 2 July 2026, SAM62021 (Interest, penalties and surcharge: surcharge: appeals against surcharge (Decision Makers Action Guide))
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United Kingdom · · · Cited by 2 · 08-04-2016
Self Assessment Manual › Interest, penalties and surcharge › surcharge › appeals against surcharge (Decision Makers Action Guide) — SAM62021This guidance applies from 1 April 2009 to tax years 2009-10 and earlier. Different rules apply to 2010-11 and later years. Guidance regarding tax years 2010-11 onwards can be found under SAM61200 onwards.
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