COM80034 | Interest: how interest is calculated: clerical calculation of late payment interest (Action Guide menu)From HM Revenue & Customs · COTAX ManualDetailsReferenceAction GuideCOM80035Late payment interest: clerical charge (HMRC Payments)COM80036Late payment interest: clerical charge (debt management)COM80037Interest on carry-back/S458 CTA 2010 (formerly S419(4) ICTA 1988) reliefPreviousNext