| VCP10541 | Calculation of the surcharge |
| VCP10542 | Rates of surcharge |
| VCP10543 | Returns that are not received or received late |
| VCP10544 | When to issue the surcharge help letter |
| VCP10545 | The Surcharge Liability Period |
| VCP10546 | The Surcharge Liability Extension and notices |
| VCP10547 | When does the Surcharge Liability Period expire |
| VCP10548 | Defaults affected by the Payment on Account Scheme |
| VCP10549 | The surcharge process and how to amend a default |
