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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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Interest: Late payment interest: Special provisions: Special provisions for start dates: 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.

There are special provisions that change the general rule, see CH141120, for the late payment interest start date.

These special provisions apply where

  • we are recovering dividend tax credits or interest on that payment, see CH143040,
  • we amend the assessment or issue discovery assessments, see CH143240,
  • amounts are postponed due to an appeal, see CH143280,
  • there is an over-repayment of tax, see CH143320, or
  • we are dealing with the estate of a person, see CH143360.

FA09/SCH53