CH143020 - Interest: late payment interest: special provisions: special provisions for interest start dates: 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.
»Ê¹ÚÌåÓýappre are special provisions that change the general rule, see CH141120, for the late payment interest start date.
»Ê¹ÚÌåÓýappse special provisions apply where
- we are recovering dividend tax credits or interest on that payment, see CH143040
- we are recovering an amount of VAT that HMRC wrongly paid or credited, see CH143060
- an assessment, amendment or correction is made see CH143240
- amounts are postponed due to an appeal, see CH143280,
- there is an over-repayment of income tax or capital gains tax see CH143320, or
- we are dealing with the estate of a person, see CH143360.