Policy paper

Tax administration: extension of HM Revenue and Customs debtor and creditor interest rate to Scotland, Northern Ireland and National Insurance Contributions

This applies to taxpayers in litigation cases where there is a tax related debt payable under a court judgement or order with interest due.

Documents

Draft clause 73

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Draft clause 74

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Draft clause 75

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Draft explanatory notes clauses 73-74-75

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Details

This legislation now includes Scotland and Northern Ireland to ensure the consistent application of interest rates payable on all tax related debts to which HMRC is a party. It also sets the rates of interest to an appropriate level given prevailing interest rates, and extends the definition of “taxation matter” to include National Insurance contributions.

Updates to this page

Published 9 December 2015

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