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HMRC internal manual

Compliance Handbook

Late payment interest: Special provisions: Overview

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 general rule for late payment interest is at CH141120. In particular circumstances the general rule is amended by ‘special provisions’.

The special provisions may, in particular circumstances,

  • identify the amounts that attract late payment interest, see CH142200+,
  • specify a different late payment interest start date, see CH143000+, or
  • specify how certain types of relief affect the calculation of interest, see CH145000+.