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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Assessing: repayments: interest supplement details

You should give supplementary interest in all cases, unless you have been directed to exclude interest supplement (IHTM31665). The date to which interest is to be calculated will normally be 5 working days after the date you prepare the Sect 6. Select the ‘calculate interest’ button to calculate the amount of the interest supplement.