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I don't recall a penalty though it wouldn't surprise me :o There was an interest. If you pay lump sum in full you avoid interest. If you want to pay by monthly instalmts, interest applies. Hope it doesn't hurt too much for you :rolleyes: Oh and the worst part was a week after I paid it I...

This happened to me Never registered as it really did not occur to me that I would be over the threshold. Received a notice late last year from osr which showed I've been over for 4 years. I was given the calc for each year and issued with a notice to pay. So yes if you don't register there...