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Lambert Chapman
  • About Us
    • Philosophy
    • People
    • Recruitment
    • What Our Clients Say
  • Services
    • Annual Accounts
    • Audit
    • Inheritance Tax and Estate Planning
    • Management Accounts
    • Payroll
    • Self Assessment
    • All Services
  • Specialist Areas
    • Charities
    • Contractors & IR35
    • Corporate Finance
    • Forensic Accounting & Litigation Support
    • Tax Investigation Service
    • All Specialist Areas
  • News & Knowledge
    • Firm News
    • Industry News
    • Events
    • QuickBooks
    • Community
    • Calculators
    • Publications
    • Budgets and Statements
    • Tax Rates and Allowances 2025/26
    • Tax and Business Calendar
  • Contact Us
    • Braintree
    • Shoreditch London
    • Maldon
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Interest and Tax Payments

Interest and Tax Payments

9 Apr 2019 | Publication, Business Tax for Companies Guide, Business Tax for Sole Traders/Partnerships Guide, CT61Z Forms Guide

HMRC charges interest on underpayments of tax, and pays interest (repayment supplement) on overpayments. The rate of interest paid on overpaid tax is lower than the rate charged on underpayments, and interest rates are adjusted frequently in line with commercial...

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