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»Ê¹ÚÌåÓýapp guidance at CH140000+ covers some introductory topics relating to interest and then the more detailed rules for late payment interest and repayment interest.

This page explains how to use the guidance.

First, you must check whether the rules apply to the tax that you are dealing with. See CH140160.

»Ê¹ÚÌåÓýappn you can look for the relevant rules. »Ê¹ÚÌåÓýappre is a general rule for both late payment interest and repayment interest. »Ê¹ÚÌåÓýappn there are special provisions that amend the general rule in particular circumstances.

To find the interest rules for a particular situation, you need to start with the general rules, which are at

• CH141120 for late payment interest, and
• CH146040 for repayment interest.

»Ê¹ÚÌåÓýappn check whether there is a special provision for the particular situation that you are looking at. A special provision may modify an interest start date, for example. »Ê¹ÚÌåÓýappre is a list of the special provisions at CH149930. »Ê¹ÚÌåÓýapp detailed guidance about the special provisions is at

• CH142000+ for late payment interest, and
• CH146200+ for repayment interest.

Note that whenever you calculate interest you must be careful to count the days correctly. See the examples at CH140220.

»Ê¹ÚÌåÓýapp guidance map also gives you an overview of the structure of this guidance.

»Ê¹ÚÌåÓýappre is a glossary at CH149950, which explains some of the key terms that we use in this guidance.