Policy paper

Tax administration: extension of HM Revenue and Customs debtor and creditor interest rate to Scotland, Northern Ireland and National Insurance Contributions

This applies to taxpayers in litigation cases where there is a tax related debt payable under a court judgement or order with interest due.

Documents

Draft clause 73

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Draft clause 74

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Draft clause 75

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Draft explanatory notes clauses 73-74-75

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Details

This legislation now includes Scotland and Northern Ireland to ensure the consistent application of interest rates payable on all tax related debts to which HMRC is a party. It also sets the rates of interest to an appropriate level given prevailing interest rates, and extends the definition of “taxation matter” to include National Insurance contributions.

Published 9 December 2015