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CH146200 | Interest: Repayment interest: Special provisions: contents

From HM Revenue & Customs · Compliance Handbook

Contents17 entries

  1. CH146220Interest: repayment interest: special provisions for start dates: overview
  2. CH146240Interest: repayment interest: special provisions for start dates: income tax deducted at source
  3. CH146260Interest: Repayment interest: Special provisions for start dates: Income tax deducted at source - example
  4. CH146280Interest: Repayment interest: Special provisions for start dates: Relief for losses and averaging
  5. CH146300Interest: Repayment interest: Special provisions for start dates: Relief for losses and averaging - example
  6. CH146320Interest: Repayment interest: Special provisions for start dates: Mortgage interest relief at source (MIRAS)
  7. CH146340Interest: Repayment interest: Special provisions for start dates: Mortgage interest relief at source (MIRAS) - example
  8. CH146360Interest: repayment interest: special provisions for start dates: income accumulated under certain trusts
  9. CH146410Interest: repayment interest: special provisions for VAT: payments on account
  10. CH146420Interest: repayment interest: special provisions for VAT: payments on account - example
  11. CH146430Interest: repayment interest: special provisions for VAT: Period for which an amount of VAT credit carries interest where there are other outstanding VAT returns
  12. CH146440Interest: repayment interest: special provisions for VAT: period for which an amount of VAT credit carries interest where there are other outstanding VAT returns - example.
  13. CH146450 Interest: repayment interest: special provisions for VAT: requirement to give security as a condition of releasing a VAT credit
  14. CH146460Interest: repayment interest: special provisions for VAT: requirement to give security as a condition of releasing a VAT credit - example
  15. CH146470Interest: repayment interest: special provisions for VAT: common period rule for VAT 
  16. CH146480Interest: repayment interest: special provisions for VAT: common period rule for VAT - example
  17. CH146490Interest: repayment interest: special provisions for VAT: recovery of overpaid repayment interest as late payment interest