SolvedDMBM521520 | Debt and return pursuit: PAYE: e-payment surcharge: surcharge rate table
From HM Revenue & Customs · Debt Management and Banking Manual
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Surcharge rate table
| Number of defaults (within the surcharge period) | Specified Percentage % |
|---|---|
| 1 | 0 |
| 2 | 0 |
| 3 | 0.17 |
| 4 | 0.17 |
| 5 | 0.17 |
| 6 | 0.33 |
| 7 | 0.33 |
| 8 | 0.33 |
| 9 | 0.58 |
| 10 | 0.58 |
| 11 | 0.58 |
| 12 and more | 0.83 |