COM80034 - Interest: how interest is calculated: clerical calculation of late payment interest (Action Guide menu)

ReferenceAction Guide

COM80035

Late payment interest: clerical charge (HMRC Payments)

COM80036

Late payment interest: clerical charge (debt management)

COM80037

Interest on carry-back/S458 CTA 2010 (formerly S419(4) ICTA 1988) relief