Any amount that is payable by HM Revenue and Customs to any person under or by virtue of an enactment, and a relevant amount paid by a person to HMRC that is repaid by HMRC to that person or to another person, carries interest at the repayment interest rate from the repayment interest start date until the date on which the payment or repayment is made
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234