| SALF302 |
Introduction |
| SALF303 |
Payments on account |
| SALF304 |
Balancing payments |
| SALF305 |
Automatic interest and late payment penalties: interest charged on late payments of tax |
| SALF306 |
Automatic interest and late payment penalties: interest paid on overpayments of tax |
| SALF307 |
Automatic interest and late payment penalties: surcharges on unpaid Income Tax and Capital Gains Tax for 2009-10 and earlier |
| SALF308 |
Automatic interest and late payment penalties: surcharges of tax charged in an assessment for 1995-96 (or earlier) made after 6 April 1998 |
| SALF308A |
Automatic interest and late payment penalties: late payment penalties on unpaid Income Tax and Capital Gains Tax for 2010-11 onwards |
| SALF309 |
Automatic interest and late payment penalties: miscellaneous provisions |
