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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.6 Collection of tax /Interest on late payment of tax / A4.626 Interest on late payment of tax—income tax on company payments

A4.626 Interest on late payment of tax—income tax on company payments

Administration and compliance

Income tax on company payments which are not distributions carry a charge to interest at the prescribed rate (see T1.111) from the due date until the date of payment¹. These provisions apply:

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I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)