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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject computations: interest where the class 6 charge is paid late

The amount of interest included in a settlement is calculated on the basis of the interest bearing duties COG908150.

However, once a contract is made the full amount of the Class 6 charge, that is

  • duties
  • interest and
  • penalties

will attract interest if the Class 6 charge is paid late.