Surcharges
Default
Failure to comply accelerated payment notices
Late filing of tax return
Late payment of tax
Appellant advised by DWP that lump sum pension payment be paid net of tax
Appellant delegated task to agent
Appellant's illness
Application for late appeal
Generally
Loss relief calculation
Payment delegated to member of staff
Reasonable excuse
Relevant surcharge dates
Self-assessed tax payment due
Series of life events
Trustees, reasonable excuse
Under Taxes Management Act 1974, s. 59C(2)
Penalties for the late payment of income tax
Self-assessment, unpaid income tax and capital gains tax