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TMA70/S59C

TMA70/S59C only applies to the 2009-10 tax year, and any previous tax year.

See CH155000+ for 2010-11 and subsequent tax years

There are two surcharges; these are calculated as a percentage of the tax/NICs that have become payable and which remain unpaid at two particular points in time:

• S59C(2) charges 5% of the tax/NICs unpaid on the day following the expiry of 28 days from the due date.
• S59C(3) charges another 5% on the tax/NICs unpaid on the day following the expiry of 6 months from the due date.

The 31 January in-year and 31 July after-year payments on account do not carry surcharge for late payment. However, any part of POAs for a tax year that have not been paid by the following 31 January will fall into the (S59B) balancing payment at that date and the total unpaid balance does carry surcharge.

It is crucial to identify the actual due date for the particular tax/NICs in question, and not to think in terms of a 鈥渘ormal due date鈥� or 鈥渦sual due date鈥� or any other generality.

Tax/NICs can become due and payable by various routes

• a self-assessment (by a return being 鈥減rocessed鈥�)
• a 鈥渢axpayer amendment鈥�
• a 鈥渃orrection鈥�
• a 鈥渏eopardy鈥� amendment during an enquiry
• a 鈥渃losure鈥� amendment at the end of an enquiry
• a 鈥渄iscovery鈥� assessment S29 TMA
• an amendment following determination of an appeal against any of the last four.
• an 鈥淗MRC鈥� determination S28C,

and the due date will vary accordingly.

Also S55 postponement applications with appeals can have an effect on what is due when.

For this reason, we use the term 鈥渢rigger date鈥� for the date at which a surcharge is triggered on a particular amount of unpaid tax/NICs. EM4105 sets out detailed guidance.