CH143020 | Interest: late payment interest: special provisions: special provisions for interest start dates: overview

You must check whether, and from which date, the FA 2009 interest rules apply to the tax or duty you are dealing with. See CH140160 for full details.

There are special provisions that change the general rule, see CH141120, for the late payment interest start date.

These special provisions apply where

• we are recovering dividend tax credits or interest on that payment, see CH143040

• we are recovering an amount of VAT that HMRC wrongly paid or credited, see CH143060

• an assessment, amendment or correction is made see CH143240

• amounts are postponed due to an appeal, see CH143280,

• there is an over-repayment of income tax or capital gains tax see CH143320, or

• we are dealing with the estate of a person, see CH143360.

FA09/SCH53