DMBM407010 | Interest: Interest Review Unit (IRU): Miscellaneous taxes and duties: General background

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This section deals with guidance covering interest charged on<ul><li class="filledcircle">Pre IT- Self Assessment (SA)- [Schedule D, CGT, IT-TI, Schedule E, etc.] assessing</li><li class="filledcircle">Special (S) Assessments: Enterprise Investment Scheme (EIS) Relief Withdrawal</li><li class="filledcircle">Local Authorities: income tax deducted from payments made </li><li class="filledcircle">Non Resident Landlord Assessing</li><li class="filledcircle">Contract Settlement </li><li class="filledcircle">Stamp Duty Land Tax.</li></ul>