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HMRC internal manual

Debt Management and Banking Manual

Legislation: PAYE Regulations: Interest on tax unpaid and overpaid

Subject Income Tax (Pay as You Earn Regulations) 2003  
Interest on tax unpaid    
Chargeable for years from 92/3 onwards 82(1), (2)  
Interest not chargeable on employer if direction given for tax to be recovered from employee 82(4)  
Rate of interest 82(7)  
Reckonable date 82(8)  
Reckonable date includes non-business days 82(3)  
Interest recoverable as if it were tax 84(2)  
IR certificate of interest due from and unpaid by employer 218(3)  
Challenge to IR certificate 218(6)  
Interest on tax overpaid    
Interest on tax repayments for 92/93-95/96 Sch 1 para 23  
Interest on tax repayments for 96/97 onwards 83  
Rate of interest for 96/97 onwards 83(4)