DMBM450070 - Legislation: PAYE Regulations: Interest on tax unpaid and overpaid

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Subject	Income Tax (Pay as You Earn Regulations) 2003
Interest on tax unpaid	-
Chargeable for years from 92/3 onwards	82(1), (2)
Interest not chargeable on employer if direction given for tax to be recovered from employee	82(4)
Rate of interest	82(7)
Reckonable date	82(8)
Reckonable date includes non-business days	82(3)
Interest recoverable as if it were tax	84(2)
IR certificate of interest due from and unpaid by employer	218(3)
Challenge to IR certificate	218(6)
Interest on tax overpaid	-
Interest on tax repayments for 92/93-95/96	Sch 1 para 23
Interest on tax repayments for 96/97 onwards	83
Rate of interest for 96/97 onwards	83(4)