SAM31042 - Self Assessment Manual - HMRC internal manual
Note: If the surcharge is already paid do not cancel it. But, give credit for the payment in the contract settlement. Likewise, give credit for any interest charged on the surcharge which has been paid 2. If surcharge has been imposed on duties of which only part are subject to tax geared penalties, then provided the surcharge is unpaid * Include in the contract settlement that part of the surcharge that relates to non-culpable duties (and culpable duties on which tax geared penalties are not imposed). For example, surcharge of £600 is unpaid of which £400 relates to duties on w...
Source: gov.uk