Alternative provision

Appeals

Cases

Error and advice by HMRC

Input tax and non-business use

Interest due to delayed agreement of input tax claim

Claim by number of non-VAT grouped subsidiaries

Compound interest

Conditions for paying interest to taxpayer

Delayed

Direct tax liability

Entitlement

Excess, recovery

Generally

Input tax claims

Apportionment requirement

Delayed agreement

Interaction of repayment supplement with interest

Items not attracting interest from HMRC

Local authorities

Generally

Unregistered bodies

Period interest due

Applicable period for charging interest

Generally

HMRC's enquiries

Period for charging interest under FA 2009

Proposed harmonisation of interest payable by HMRC

Rates

Checklist and period of application

Minimum 0.5 per cent rate

Recovery of overpaid interest

Set-off of payments due to and by HMRC

Simple or compound interest

Treatment as amount due by way of credit

Unjust enrichment