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    1. Home
    HMRC internal manual

    Self Assessment Manual

    From:
    HM Revenue & Customs
    Published
    8 April 2016
    Updated:
    8 May 2025 - See all updates
    1. Back to contents

    SAM60000 - Interest, penalties and surcharge: interest: contents

    1. SAM60001
      Introduction
    2. SAM60020
      Enquiries about and objections to interest
    3. SAM60021
      Sending a submission to the Interest Review Unit (Action Guide)
    4. SAM60030
      Interest charges / repayment supplement
    5. SAM60040
      Concessional dates
    6. SAM60050
      Amending the relevant date (RD)
    7. SAM60051
      Amending the relevant date (RD) (Action Guide)
    8. SAM60052
      Amending the relevant date - examples
    9. SAM60055
      Effective date of payment
    10. SAM60060
      Amending the effective date of payment (EDP)
    11. SAM60061
      Amending the effective date of payment (EDP) (Action Guide)
    12. SAM60070
      Quality checks
    13. SAM60080
      Statutory due dates
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