| SAM62001 | Introduction |
| SAM62010 | Advising and warning the
taxpayer |
| SAM62020 | Appeals against
surcharge |
| SAM62021 | Appeals against surcharge
(Decision Makers Action Guide) |
| SAM62022 | Business Review Unit
(BRU) |
| SAM62030 | Effects of amendments to
relevant dates for interest |
| SAM62031 | Effects of amendments to
relevant dates for interest (Action Guide) |
| SAM62040 | Grounds of reasonable
excuse surcharge |
| SAM62050 | Imposing and amending
surcharge |
| SAM62060 | Time to pay and
surcharge |
| SAM62070 | TTP start and end
dates |
| SAM62080 | Surcharge trigger
date |
