A4.633 Interest On Overpaid Tax And Tax Paid Early—Corporation Tax: Large Companies And Very Large Companies

Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.6 Collection of tax /Interest on overpaid tax and tax paid early / A4.633 Interest on overpaid tax and tax paid early—corporation tax: large companies and very large companies

Commentary

Administration and compliance

Special provisions apply to the calculation of interest on corporation tax overpaid by large companies and very large companies¹.

The rates of interest payable are based on the official Bank of England base lending rate (RR) as determined by the Monetary Policy Committee of the Bank of England

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

��Ƶ