Interest and tax payments
HM Revenue & Customs charges interest on underpayments of tax, and pays interest (repayment supplement) on overpayments. The rate of interest paid on overpaid tax is lower than the rate charged on underpayments, and interest rates are adjusted frequently in line with commercial interest rates.
…
This content is only available to our registered users.
Please log in or create a free account, to gain access to our extensive business, personal and tax guides.
- Business
- Autumn Statement 2010
- Budget archive
- An outline summary
- The cuts revealed in their full extent
- Lessons and challenge from the Spending Review
- Low carbon economy
- Transport
- Pensions
- Tax
- Employment and PAYE
- What they said about the Comprehensive Spending Review
- In advance of the Review
- Business start-up
- Limited companies
- Business finance
- Partnerships
- Partnership agreements
- The tax system for partnerships
- Limited liability partnerships
- Raising finance for your business
- Choosing your accounting date
- Tax and the company car
- Benefits in kind and expenses payments
- Business deductions
- Claiming expenses - it's all or nothing
- Interest and tax payments
- Companies House - forms you need to know about
- Your customers
- Your employees
- Sales and marketing
- IT and e-business
- Business regulations
- Business and the environment
- Selling your business
- Personal
- Tax
- Business Plan Services' (BPS)
