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Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
Find out how interest is calculated and applied if you have a Plan 1 student loan, as well as previous interest rates.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
Get a refund or interest if your company pays too much Corporation Tax or pays it early
These measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT.
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
Circular LAC (DH)(2015)3 sets out the updated interest rate for deferred payment agreements (DPAs) for 1 July 2015 to 31 December 2015.
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