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HMRC internal manual

Compliance Handbook

Interest: Commencement date

You must check whether, and from which date, the FA 2009 interest rules apply to the tax or duty you are dealing with. See CH140160 for full details.

The interest provisions in Finance Act 2009

  • charge late payment interest on amounts outstanding, including associated penalties, after the due and payable date, and
  • calculate repayment interest.

The FA 2009 interest rules only apply to a particular tax when a Treasury Order appoints a day from which the rules apply. The interest rules initially only apply to certain taxes. For a full list of the taxes to which the interest rules apply and their commencement dates, see CH140160.