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  2. Business and industry
HMRC internal manual

COTAX Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
11 March 2016 - See all updates
  1. Back to contents

COM80000 - Interest: how interest is calculated: contents

  1. COM80001
    Introduction
  2. COM80010
    Late payment interest
  3. COM80011
    Interest: how interest is calculated: forms
  4. COM80012
    Interest: how interest is calculated: functions
  5. COM80020
    Late payment interest calculation by COTAX
  6. COM80030
    Clerical calculation of late payment interest
  7. COM80034
    Clerical calculation of late payment interest (Action Guide menu)
  8. COM80035
    Late payment interest: clerical charge (CT Unit Cumbernauld) (Action Guide)
  9. COM80036
    Late payment interest: clerical charge (Debt Management) (Action Guide)
  10. COM80037
    Interest on carry-back / S419 (4) ICTA 1988 relief (Action Guide)
  11. COM80040
    Credit / debit interest
  12. COM80050
    Negative credit interest
  13. COM80060
    Repayment interest
  14. COM80070
    Credit / debit interest calculation by COTAX
  15. COM80080
    Clerical calculation of credit / debit interest
  16. COM80084
    Clerical calculation of credit / debit interest (Action Guide menu)
  17. COM80085
    Credit / debit interest: clerical charge (CT Unit Cumbernauld) (Action Guide)
  18. COM80086
    Credit / debit interest: clerical charge (Debt Management) (Action Guide)
  19. COM80090
    Quarterly instalments - anti-avoidance provisions
  20. COM80091
    Quarterly instalments - anti-avoidance provisions (Action Guide)
  21. COM80100
    Supplementary tax on north sea oil companies
  22. COM80200
    Common period rules
  23. COM80013
    Interest: how interest is calculated: legislation
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