Interest
Interest rules are generic across all taxes and duties. Two-way interest rules mean that we pay interest on overpayments and you are charged interest on tax that is underpaid.
Taxes and refunds
The interest rules are generic across all taxes and duties. Interest is paid on overpayments and charged on underpayments.
Credit and debit rates
Two-way interest rules apply to all taxes and duties.
Date published: 20 Jul 2006
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