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

Simplification of HMRC debtor and creditor interest rate

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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

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