Commentary

A6.206 Enquiries, compliance checks and investigations—paying tax

Administration and compliance

A6.206 Enquiries, compliance checks and investigations—paying tax

A6.206 Enquiries, compliance checks and investigations—paying tax

TMA 1970, s 86 provides for interest to be charged where payment of tax is delayed.

Where a surcharge is imposed by reason of unpaid tax for the tax year 2009/10 or any previous tax year, interest is also charged on late payment of that surcharge (see A4.565).

Where the taxpayer has entered into a time to pay arrangement with HMRC and all the payments due under that arrangement are made on time, interest will be charged on late payment of the tax debt, but the surcharge will not be imposed, (see A4.609). For

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