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penalties for non payment of tax

Can anyone tell me what the interest and penalties are for non payment of tax on 31 Jan.
A friend of mine owed tax on 31 January and thought she had asked for it to be collected via PAYE and had not.
The tax is now late.
The TR has gone in but the tax has not been paid.
What are the interest and penalties?

Comments

  • Mikeyorks
    Mikeyorks Posts: 10,378 Forumite
    Part of the Furniture 10,000 Posts Combo Breaker
    edited 3 March 2011 at 7:44PM
    3% daily interest from the 31st Jan to the date of payment. But a 5% Surcharge on amounts outstanding at 28th Feb ...... which is the big one (but does not apply to Payments on Account).

    No penalties, as such
    If you want to test the depth of the water .........don't use both feet !
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