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Poppy submitted her VAT return and payment for the quarter ended 31 March 2011 late. HMRC issued a surcharge liability notice. She was late in submitting the returns for the quarters ended 30 June 2011 and 30 September 2011 and was also late paying the VAT due for the quarter ended 30 September 2011. What is the surcharge percentage applicable to Poppy's default for the quarter ended 30 September 2011? A. 2% B. 15% C. 5% D. 10% |