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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
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Resolution of appeals: Interest payable by the customer on additional tax due

Where further tax is due as a result of the settlement of the appeal, interest is chargeable Section 197 FA1996 for indirect taxes, S178 FA1989 for direct taxes on the customer on the additional tax due from 30 days after the settlement of the appeal.