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Contents

Official guidance
Compliance Handbook

CH140000 · Interest

  • CH140100 · Overview
  • CH140110 · How to use this guidance
  • CH140120 · Legislation
  • CH140140 · Commencement date
  • CH140160 · Taxes and duties covered
  • CH140180 · Rates of interest
  • CH140190 · Interest start and end dates
  • CH140200 · Meaning of payment and set off
  • CH140220 · Establishing the number of days of interest
  • CH140240 · Under or by virtue of an enactment
  • CH140260 · Simple interest, not compound
  • CH140280 · Payments by instalment
  • CH140290 · Payments on account
  • CH140295 · Liability to pay interest - no discretion
  • CH140300 · Appeals, mitigation and interest objections
  • CH140310 · Contract settlements involving direct taxes
  • CH140320 · Breathing space
  • CH141000 · Late Payment Interest
  • CH146000 · Repayment interest: contents
  • CH149930 · Summary of special provisions
  • CH149950 · Glossary
  1. Compliance Handbook
  2. Interest: contents

CH140000 | Interest: contents

From HM Revenue & Customs · Compliance Handbook

Contents21 entries

  1. CH140100Interest: Overview
  2. CH140110Interest: How to use this guidance
  3. CH140120Interest: legislation
  4. CH140140Interest: Commencement date
  5. CH140160Interest: taxes and duties covered
  6. CH140180Interest: Rates of interest
  7. CH140190Interest: Interest start and end dates
  8. CH140200Interest: meaning of payment and set off
  9. CH140220Interest: Establishing the number of days of interest
  10. CH140240Interest: Under or by virtue of an enactment
  11. CH140260Interest: Simple interest, not compound
  12. CH140280Interest: payments by instalment
  13. CH140290Interest: payments on account
  14. CH140295Interest: liability to pay interest - no discretion
  15. CH140300Interest: appeals, mitigation and interest objections
  16. CH140310Interest: contract settlements involving direct taxes
  17. CH140320Interest: breathing space
  18. CH141000Interest: Late Payment Interest: contents
  19. CH146000Interest: Repayment interest: contents
  20. CH149930Interest: Summary of special provisions
  21. CH149950Interest: Glossary
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