No first 5% surcharge if tax paid by 1st April

HMRC has just announced that Self Assessment customers will not be charged the initial 5% late payment penalty if they pay their tax or make a Time to Pay arrangement by 1‌‌ April. At least this now ties in with the previous guidance on Time to Pay arrangements being made "within 60 days" after the normal deadline.

Late payment interest due as normal from 1st February.