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Contents

Official guidance
Self Assessment Manual

SAM60000 · Interest, penalties and surcharge: interest

  • SAM60001 · Introduction
  • SAM60020 · Enquiries about and objections to interest
  • SAM60021 · Sending a submission to the interest review unit (IRU) (Action Guide)
  • SAM60030 · Interest charges / repayment supplement
  • SAM60040 · Concessional dates
  • SAM60050 · Amending the relevant date (RD)
  • SAM60051 · Amending the relevant date (RD) (Action Guide)
  • SAM60052 · Amending the relevant date - examples
  • SAM60055 · Effective date of payment
  • SAM60060 · Amending the effective date of payment (EDP)
  • SAM60061 · Amending the effective date of payment (EDP) (Action Guide)
  • SAM60070 · Quality checks
  • SAM60080 · Statutory due dates
  1. Interest, penalties and surcharge: interest: contents
  2. Interest, penalties and surcharge: interest: effective date of payment

SAM60055 | Interest, penalties and surcharge: interest: effective date of payment

From HM Revenue & Customs · Self Assessment Manual

The effective date of payment (EDP) is the date on which payment is effective for the purposes of determining interest. It may also be used to calculate repayment supplement.

For further details, refer to the guidance in the Debt Management Banking Manual at DMBM201020

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