SALF300 - Payment of Tax: Contents

SALF301Outline
SALF302Introduction
SALF303Payments on Account
SALF304Balancing Payments
SALF305Automatic Interest and Surcharges: Interest Charged on Late Payments of Tax
SALF306Automatic Interest and Surcharges: Interest Paid on Overpayments of Tax
SALF307Automatic Interest and Surcharges: Surcharges on Unpaid Income Tax and Capital Gains Tax
SALF308Automatic Interest and Surcharges: Surcharges of Tax Charged in an Assessment for 1995/96 (or earlier) made after 6th April 1998
SALF309Automatic Interest and Surcharges: Miscellaneous Provisions