SolvedVDSOG1300 | Recovery of surcharge debts
From HM Revenue & Customs · VAT Default Surcharge Officer's Guide
The law allows a surcharge assessment to be recovered as if it were a tax debt. Surcharge assessments may therefore be recovered by normal debt management procedures at the same time as tax debts.
The 30 day appeal period must have elapsed and no appeal lodged before debt management procedures can be started.