Related Commentary  Related HMRC Manuals

87(1)  Interest is payable on the amount of any unpaid tax from the end of the period of 30 days after the relevant date until the tax is paid.

87(1A)  But where the relevant date is determined by subsection (3)(aa), (aaa), (ab) or (c), and a return is required to be delivered before the end of the period of 14 days after that relevant date, interest is instead payable on the amount of any unpaid tax from the end of that period until the tax is paid.

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