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DST64000 | Interest

From HM Revenue & Customs · Digital Services Tax Manual

There are three separate types of interest available within DST. They are:

  • Credit Interest, also known as early payment interest,

  • Late Payment Interest, also known as underpayment interest,

  • Repayment Interest, also known as overpayment interest.

Contents2 entries

  1. DST64200Types of Interest
  2. DST64600Applicable Rates of Interest within DST