Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Supporting Guidance: employer compliance: guidance by subject: computations: change in interest rate

If the interest rate changes between the date of issue of the computation and the expected date of payment, you should

  • not amend the computation to reflect the change of interest rate.