Calculation

Commentary – Quick Overview ¶12755

Generally

Commentary – Quick Overview ¶12105 ; Quick Overview ¶12205 ; Quick Overview ¶12750 ; Key Data ¶5-510

Overdue/overpaid interest rates

Commentary – Key Data ¶2-130

PAYE settlement agreements

Commentary – Quick Overview ¶12205 ; Quick Overview ¶12750

Rate

Commentary – Quick Overview ¶12755

Repayment interest

Commentary – Key Data ¶2-140

Reporting requirements

Commentary – Quick Overview ¶2060