A4.565 Late payment surcharges under pre-harmonised regimeThe following is a summary of the surcharge for late payment that was in force, prior to its repeal from 1 April 2011, in relation to income tax, capital gains tax1 and Class 4 national insurance contributions2. This preceded the harmonised late payment penalty regime at A4.560 and was chargeable in addition to any interest due on overdue tax. The repeal of the surcharge has no effect in relation to any amount of tax that is payable for 2009/10 or any previous tax year3, and the surcharge thus remains potentially chargeable in cases
The following is a summary of the surcharge for late payment that was in force, prior to its repeal from 1 April 2011, in relation to income tax, capital gains tax1 and Class 4 national insurance contributions2. This preceded the harmonised late payment penalty regime at A4.560 and was chargeable in addition to any interest due on overdue tax. The repeal of the surcharge has no effect in relation to any amount of tax that is payable for 2009/10 or any previous tax year3, and the surcharge thus remains potentially chargeable in cases
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