DMBM400020 - Interest: tables of interest bearing charges
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Liability | Interest chargeable |
CIS Penalty | yes (Schedule 55 penalties only) |
Civil penalties | no |
Contract settlements | as per contract and on late payment of contract |
Corporation tax | yes |
Corporation tax penalties | no |
Corporation tax-quarterly payments | yes |
Customs Duty | yes |
Default surcharge | no |
FTN (Schedule 41) | only where this relates to
taxes which attract interest (see CH140160) |
Inaccuracy penalties (Schedule 24) | only where this relates to
taxes which attract interest (see CH140160) |
Income Tax Company Payments | yes |
Inheritance tax | yes |
Interest on all Heads of Duty | no |
NIC Class 1 outside CCJ | yes |
NIC Class 1 subject to CCJ | yes |
NIC Class 1A | yes |
NIC Class 2 | no |
PAYE Tax outside CCJ | yes |
PAYE Tax subject to CCJ | yes |
PAYE penalty | no interest is being charged at this time (see DMBM523560) |
PAYE Regulation 80 assessments | yes |
SA penalty (late filing) | yes |
SA penalty (late payment) | yes |
SA surcharge (tax years 2009-10 and prior) | yes |
SA tax including subject to CCJ | yes |
Schedule D outside CCJ | yes |
Schedule D subject to CCJ | yes |
Section 419 ICTA 88 assessments | yes |
Stamp Duty Land Tax | yes |
Tax Credit Overpayments (not including fraud, neglect or penalties) | no |
VAT Officers Assessment | yes |
VAT Prime Assessment | no |
VAT Voluntary Disclosure | yes |