V5.379 Assessment

HMRC may assess the amount due by way of default surcharge and notify it to the person concerned1. Once liability to surcharge has been established, HMRC will assess the surcharge unless specific evidence is available to cancel the surcharge, such as evidence that constitutes a reasonable excuse2.

Default surcharge is assessed by reference to the prescribed accounting periods in which a taxable person is in default and in respect of which default surcharge arises3. If the tax by reference to which default surcharge is calculated cannot readily be attributed to one or more prescribed accounting periods, it is treated

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