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

Late payment interest and repayment interest apply to any amount that is payable

by a person to HMRC, or

to a person by HMRC,


that amount is payable ‘under or by virtue of an enactment’, see CH140240, and

a Treasury Order has appointed a day from which the interest rules apply for a particular tax.

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