SolvedDMBM400020 | Interest: tables of interest bearing charges
From HM Revenue & Customs · Debt Management and Banking Manual
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| Liability | Interest chargeable |
| CIS Penalty | yes (Schedule 55 penalties only) |
| Civil penalties | no |
| Contract settlements | as per contract and on late payment of contract |
| Corporation tax | yes |
| Corporation tax penalties | no |
| Corporation tax-quarterly payments | yes |
| Customs Duty | yes |
| Default surcharge | no |
| FTN (Schedule 41) | only where this relates to taxes which attract interest (see CH140160) |
| Inaccuracy penalties (Schedule 24) | only where this relates to taxes which attract interest (see CH140160) |
| Income Tax Company Payments | yes |
| Inheritance tax | yes |
| Interest on all Heads of Duty | no |
| NIC Class 1 outside CCJ | yes |
| NIC Class 1 subject to CCJ | yes |
| NIC Class 1A | yes |
| NIC Class 2 | no |
| PAYE Tax outside CCJ | yes |
| PAYE Tax subject to CCJ | yes |
| PAYE penalty | no interest is being charged at this time (see DMBM523560) |
| PAYE Regulation 80 assessments | yes |
| SA penalty (late filing) | yes |
| SA penalty (late payment) | yes |
| SA surcharge (tax years 2009-10 and prior) | yes |
| SA tax including subject to CCJ | yes |
| Schedule D outside CCJ | yes |
| Schedule D subject to CCJ | yes |
| Section 419 ICTA 88 assessments | yes |
| Stamp Duty Land Tax | yes |
| Tax Credit Overpayments (not including fraud, neglect or penalties) | no |
| VAT Officers Assessment | yes |
| VAT Prime Assessment | no |
| VAT Voluntary Disclosure | yes |