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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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The benefits code: beneficial loans: calculating the cash equivalent: late interest payments: action before listing appeal

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Remember that a deduction can only be given for interest that has actually been paid. You should obtain confirmation that the employee has paid the amount in question before submitting the case to Employment Income Technical.