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Contents

Official guidance
Debt Management and Banking Manual

DMBM401000 · Interest: interest on late payments

  • DMBM401010 · Overview
  • DMBM401020 · Due dates
  • DMBM401040 · Interest dates
  • DMBM401050 · Effective Date of Payment (EDP)
  • DMBM401060 · Cut-off date
  • DMBM401070 · Common period rules
  • DMBM401080 · Administrative limits
  • DMBM401090 · Clerical interest
  • DMBM401030 · Payment dates
  • DMBM401100 · Charging interest on Customs Duty
  1. Interest: interest on late payments: contents
  2. Interest: interest on late payments: interest dates

DMBM401040 | Interest: interest on late payments: interest dates

From HM Revenue & Customs · Debt Management and Banking Manual

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The Interest date, sometimes referred to as the reckonable date, is the date from which interest begins to accrue. This date is determined by legislation.

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