Self Assessment Surcharge Notices

We are seeking to clarify the position regarding the Surcharge Notices issued in March this year. Some Surcharge Notices due to be sent from Accounts Office Cumbernauld during March were subject to a delay in despatching.

If an appeal is made late as a direct result of the delay in receiving the original Notice, we will accept this as a ‘reasonable excuse’ for the purposes of accepting the lateness of the appeal. Separate consideration will be given to the other facts in each case to inform the decision as to whether the appeal is fully valid overall.