SALF300 - Payment of tax: contents

1. SALF302

   Introduction
2. SALF303

   Payments on account
3. SALF304

   Balancing payments
4. SALF305

   Automatic interest and surcharges: interest charged on late payments of tax
5. SALF306

   Automatic interest and surcharges: interest paid on overpayments of tax
6. SALF307

   Automatic interest and surcharges: surcharges on unpaid Income Tax and Capital Gains Tax
7. SALF308

   Automatic interest and surcharges: surcharges of tax charged in an assessment for 1995-96 (or earlier) made after 6 April 1998
8. SALF308A

   Automatic interest and late payment penalties: late payment penalties on unpaid Income Tax and Capital Gains Tax for 2010-11 onwards
9. SALF309

   Automatic interest and surcharges: miscellaneous provisions