Notice of surcharge

Hi All.

Little background.

- was sent hmrc PAYE calculations for 2008/9, & 2009/10 which shows that tax was underpaid in those years.

- hrmc demanded that tax returns must be filed for these years and going forward. Spoke to them & informed them that I do not understand the need for filing tax return as the only source of income is from employment, & the underpaid amount is not disputed.  But they insisted that tax returns must be filed for those years.

- went ahead and filed tax return,only showing income from employments. Have now received notice of surcharge for late payment of tax @ 5% for both years. This surcharge is imposed under Section 59(c) of the Taxes Management Act 1970.

Is this surcharge valid, as I've never heard of such for underpayment of PAYE. & was not aware of the underpayment until the calculations were received from HMRC.They have given 28days to make this payments.

Thanks