Policy paper

Simplification of HMRC debtor and creditor interest rate

This measure affects taxpayers in litigation cases where there is a tax-related judgement debt with interest due and HMRC is either the debtor or the creditor.

Documents

Simplification of HMRC debtor and creditor interest rate

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Details

This measure ensures that rates of interest payable on tax related debts to which HMRC is a party are all contained within tax legislation. It will have effect on and after 8 July 2015.

Published 8 July 2015