Update March 23, 2022: The contact details to request a review of an HMRC decision regarding a surcharge has been updated.
Contents
- Details
- 1. Overview
- 2. What default means
- 3. How to avoid a default
- 4. How the default surcharge system works
- 5. If you default within a surcharge period
- 6. Reasonable excuse
- 7. Reviews and appeals
- Contact details
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk