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  • Interest we pay

    We'll pay you interest on certain tax liabilities when:

    • you pay more than 14 days before the due date
    • you overpay
    • there's a delay in us paying your refund.

    We pay interest to compensate those taxpayers who pay certain tax liabilities early, overpay certain taxes or where there has been a delay in refunding particular amounts to you.

    In this section

    Interest on early payments
    Check which early payments we pay interest on when you pay 14 days or more before the due date and how we calculate the interest amount

    Interest on overpayments
    Check which overpayments we pay interest on and how to calculate the interest amount

    Delayed refund interest
    Check what refund amounts we pay interest on if they're not paid within 14 days

    Related pages

    Credit interest rates and calculation
    Find out the rates that apply to interest we pay and how to work out the interest amount

    Last modified: 04 Feb 2022QC 67744