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Draft legislation: interest provision legislative amendment

This retrospective action clarifies the legislative framework for HMRC charging interest on unpaid tax.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: interest provision legislative amendment application/pdf Explanatory notes for interest provision legislative amendmentapplication/pdf

At a glance

TypePolicy paper

First published19 Jul 2018

Last updated19 Jul 2018

Organisations

HM Revenue & Customs

Source

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