VAT Surcharge 12th December 2019 Have you or your business received one between 23 April 2018 and 31 January 2019? If so, you may want to check if it has been dated. If it has not been dated you may be in for a refund. Any surcharge liability notice or surcharge liability notice extensions are invalid if they have not been dated. Under the current rules, if you submit a return late or pay your liability late you can be liable to penalties and interest. For more information please get in touch with your usual Whiting & Partners contact.