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EM4111 | SA Surcharge: Mitigation

From HM Revenue & Customs · Enquiry Manual

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

See CH155000+ for 2010-11 and subsequent tax years

S59C(11) gives the Board of HMRC a general power to mitigate any surcharge. It is modelled on the Board’s longstanding power to mitigate any penalty, in TMA70/S102. HMRC’s policy on its use of both powers is the same.

The guidance at EM5310 should be followed for surcharges as for penalties.