Section 76(5)

Where a person is assessed under this section to an amount due by way of any penalty, interest or surcharge penalty ... falling within subsection (3) ... above and is also assessed under section 73(1), (2) ,(7), (7A) or (7B) for the prescribed accounting period which is the relevant period under subsection (3) ... above, the assessments may be combined and notified to him as one assessment, but the amount of the penalty, interest or surcharge penalty ... shall be separately identified in the notice.

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Source: legislation.gov.uk · retrieved 2026-07-28