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Home / De-Voil /Part V18 Insurance Premium Tax /Division V18.1 Insurance premium tax /Interest / V18.172 Interest payable by HMRC

V18.172 Interest payable by HMRC

Part V18 Insurance Premium Tax

HMRC is liable to pay interest to an insurer or taxable intermediary if¹:

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(1)�� it has accounted for an amount of tax which is not due and which they are liable to satisfy or have satisfied
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(2)�� it has failed to claim a credit to which it is entitled, or
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(3)�� it has suffered delay in receiving an amount due in connection with insurance premium tax

HMRC

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