Policy paper
Simplification of HMRC debtor and creditor interest rate
This measure affects taxpayers in litigation cases where there is a tax-related judgement debt with interest due and HMRC is either the debtor or the creditor.
This was published under the 2015 to 2016 Cameron Conservative government
Documents
PDF, 356 KB, 7 pages
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Details
This measure ensures that rates of interest payable on tax related debts to which HMRC is a party are all contained within tax legislation. It will have effect on and after 8 July 2015.
Updates to this page
Published 8 July 2015