– see also Interest

Action by traders



Arm of Japanese Government, entitlement

Capital gains tax

Cheque payments

Claim involving two or more years

Class 4 National Insurance contributions

Commissioners' refusal to pay


Non-receipt of returns, furnished by post

Commissioners' requirement to pay

Computation of period


30-day period for repaying


Overstated repayment

Repayment delay if earlier return, etc. outstanding

Return submitted on time

Delay by commissioners, time limit

Direct tax treatment

Duration of period


Amount due, determination


Raising and answering inquiry, time

Return received when delivered

Entitlement, flowchart

Entitlement, revised postponement/in consequence of claim

Exceeding of 30-day period

Continuing failure to pay tax

Failure to submit returns/pay VAT

General provision


Income tax

Individuals and others

Interaction with interest

Interest rate

Local authorities and similar bodies

Member states freedom of establishment

Non-resident bank, entitlement

Non-resident companies


Periods excluded from 30 days

Correction of errors or omissions


Time to make inquiries

Postponement of corporation tax, carryback of surplus advance corporation tax

Purchase completed in one VAT period, opted for tax in next period

Relationship with interest in cases of official error

Relief from tax

Corporation tax

Income tax

Repayments attracting supplement

Repayments not attracting supplement

Set off

Time from which entitlement runs

Voluntary disclosure of under-claimed input tax

When written instruction issued