Policy paper

Changes to interest provisions for late payment, repayment and penalties

This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.

• From: HM Revenue & Customs
• Published: 29 October 2018

Documents

Amendment to interest provisions for late payment, repayment and penalties

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Details

This document provides more information on the changes and details the impacts.

Published 29 October 2018