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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Interest: Legislation

Late payment interest

The legislation for late payment interest is at

General rule

Section 101 Finance Act 2009

Special provisions that change the general rule

Schedule 53 to Finance Act 2009

Repayment interest

The legislation for repayment interest is at

General rule

Section 102 Finance Act 2009

Special provisions that change the general rule

Schedule 54 to Finance Act 2009

FA09/S101

FA09/S102
FA09/SCH53
FA09/SCH54