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Official guidance
Self Assessment: the legal framework

SALF300 · Payment of tax

  • SALF302 · Introduction
  • SALF303 · Payments on account
  • SALF304 · Balancing payments
  • SALF305 · Automatic interest and late payment penalties: interest charged on late payments of tax
  • SALF306 · Automatic interest and late payment penalties: interest paid on overpayments of tax
  • SALF307 · Automatic interest and late payment penalties: surcharges on unpaid Income Tax and Capital Gains Tax for 2009-10 and earlier
  • SALF308 · Automatic interest and late payment penalties: surcharges on tax charged in an assessment for 1995-96 (or earlier) made after 6 April 1998
  • SALF308A · Automatic interest and late payment penalties: late payment penalties on unpaid Income Tax and Capital Gains Tax for 2010-11 onwards
  • SALF309 · Automatic interest and late payment penalties: miscellaneous provisions
  1. Self Assessment: the legal framework
  2. Payment of tax: contents

SALF300 | Payment of tax: contents

From HM Revenue & Customs · Self Assessment: the legal framework

Contents9 entries

  1. SALF302Payment of tax: introduction
  2. SALF303Payment of tax: payments on account
  3. SALF304Payment of tax: balancing payments
  4. SALF305Payment of tax: automatic interest and late payment penalties: interest charged on late payments of tax
  5. SALF306Payment of tax: automatic interest and late payment penalties: interest paid on overpayments of tax
  6. SALF307Payment of tax: automatic interest and late payment penalties: surcharges on unpaid Income Tax and Capital Gains Tax for 2009-10 and earlier
  7. SALF308Payment of tax: automatic interest and late payment penalties: surcharges on tax charged in an assessment for 1995-96 (or earlier) made after 6 April 1998
  8. SALF308AAutomatic interest and late payment penalties: late payment penalties on unpaid Income Tax and Capital Gains Tax for 2010-11 onwards
  9. SALF309Payment of tax: automatic interest and late payment penalties: miscellaneous provisions
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