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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: computations: whether to charge interest

You should charge interest on

  • duties which should have been included on the annual return submitted by employers and contractors and which are included in a Class 6 settlement
  • all interest bearing duty in a penalty case.

For information on charging interest for RTI inaccuracies, see COG904270.

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