A charge is any individual item that makes up a taxpayer’s
liability excluding accruing interest. A charge to interest is only
created when the charge giving rise to interest is paid in full.
For more information on formal interest charges see the Debt
management & Banking Manual.
The following is a list of charges and the descriptions you
will see when using function VIEW STATEMENT
| Charge | Description |
| First payment on account | 1st payment on account due for YY/YY (year) |
| Second payment on account | 2nd payment on account due for YY/YY (year) |
| Balancing charge | Balance of tax due for year YY/YY(year) |
| Late payment interest | Interest due on amount of .... (date) |
| Automatic fixed penalty | Fixed penalty for late return YY/YY(year) |
| Manually raised daily penalty | Penalty due |
| Manually raised Miscellaneous penalty | Penalty due |
| SA stranded underpayment | Amount no longer included in PAYE code |
| Net underpayment | Amount no longer included in PAYE code |
| Surcharge | Surcharge for YY/YY(year) |
| Determination | Determination for Tax year YY/YY |
| Assessment | Assessment for tax year YY/YY |
