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Official guidance

COM80000 · Interest: how interest is calculated

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COM80001 · Introduction
COM80010 · Late payment interest
COM80011 · Forms
COM80012 · Functions
COM80020 · Late payment interest calculation by COTAX
COM80030 · Clerical calculation of late payment interest
COM80034 · Clerical calculation of late payment interest (Action Guide menu)
COM80035 · Late payment interest: clerical charge (HMRC Payments) (Action Guide)
COM80036 · Late payment interest: clerical charge (debt management) (Action Guide)
COM80037 · Interest on carry-back / S458 CTA 2010 (formerly S419(4) ICTA 1988) relief (Action Guide)
COM80040 · Credit or debit interest
COM80050 · Negative credit interest
COM80060 · Repayment interest
COM80070 · Credit or debit interest calculation by COTAX
COM80080 · Clerical calculation of credit or debit interest
COM80084 · Clerical calculation of credit or debit interest (Action Guide menu)
COM80085 · Credit or debit interest: clerical charge (HMRC Payments) (Action Guide)
COM80086 · Credit or debit interest: clerical charge (debt management) (Action Guide)
COM80090 · Quarterly instalments, anti-avoidance provisions
COM80091 · Quarterly instalments, anti-avoidance provisions (Action Guide)
COM80100 · Supplementary tax on north sea oil companies
COM80200 · Common period rules
COM80013 · Legislation

Interest: how interest is calculated: contents
Interest: how interest is calculated: quarterly instalments, anti-avoidance provisions

COM80090 | Interest: how interest is calculated: quarterly instalments, anti-avoidance provisions

From HM Revenue & Customs · COTAX Manual

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