Interest on payments due to official error
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