– see also Unpaid tax; Interest; Interest on overdue tax

Arising through official error

Legislation/Regulatory – ESC A19 ; M15/10

Delayed information

Commentary – Hardman's Tax Rates and Tables ¶2-110

Official error

Commentary – Essential Tax Companion ¶1470 ; Essential Tax Companion ¶1755 ; Tax Reporter ¶193-660 ; Tax Reporter ¶193-710