You will only enter the surcharge system if you pay late.

However, we may impose financial penalties on those who pay late.

However, despite your best efforts, you may find that some still end up paying late.

The penalties above do not apply to any payments on account that you pay late.

If you pay late, you will also have to pay an interest charge.

You'll also have to pay interest on any tax paid late.

You'll have to pay interest on any tax you pay late if your view was incorrect.

"Anybody who pays late will have to pay fines."

If you pay late, interest will be charged.

Closing an account that you once paid late won't remove it from consideration.