Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: interest: effective date of payment

The effective date of payment (EDP) is the date on which payment is effective for the purposes of determining interest. It may also be used to calculate repayment supplement.

For further details, refer to the guidance in the Debt Management Banking Manual at DMBM201020