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Contents

Official guidance

Excise Statutory Interest Manual

Find in this level

ESIM1000 · Introduction
ESIM2000 · The law and legal powers
ESIM3000 · Undue delay
ESIM4000 · Official error
ESIM5000 · Liability under both undue delay and official error
ESIM6000 · Tribunal rules duty or security is not due
ESIM7000 · Processes and procedures

Official guidance
Excise Statutory Interest Manual

Excise Statutory Interest Manual

From HM Revenue & Customs

Begin readingIntroduction: what is statutory interest