CH142100 - Late payment interest: Special provisions: Overview

You must check whether, and from which date, the FA 2009 interest rules apply to the tax or duty you are dealing with. See CH140160 for full details.

»Ê¹ÚÌåÓýapp general rule for late payment interest is at CH141120. In particular circumstances the general rule is amended by ‘special provisionsâ€�.

»Ê¹ÚÌåÓýapp special provisions may, in particular circumstances,

  • identify the amounts that attract late payment interest, see CH142200+,
  • specify a different late payment interest start date, see CH143000+, or
  • specify how certain types of relief affect the calculation of interest, see CH145000+.

FA09/S101

FA09/SCH53