»Ê¹ÚÌåÓýapp

In most cases interest runs from the day after the due date (IHTM30151) to the date of payment. »Ê¹ÚÌåÓýapp due date for payment is determined by the type of charge to tax and there is more detail at pages IHTM30151 - 30156.

»Ê¹ÚÌåÓýappre are some exceptions to this general rule and details can be found elsewhere in this section (IHTM30371).