The question of interest being charged depends on the situation.
Interest is charged on late paid tax.
If you have a liability and pay late, HMRC will charge interest at various rates (presently 2.75%) between the due date and date of payment.
If you are paying an amount of money which is said to relate to a closed year, i.e. a year which has no enquiry and which HMRC cannot raise an assessment on, then it is not tax, it's a voluntary payment. As it's not tax, no interest can arise.
Interest is charged on late paid tax.
If you have a liability and pay late, HMRC will charge interest at various rates (presently 2.75%) between the due date and date of payment.
If you are paying an amount of money which is said to relate to a closed year, i.e. a year which has no enquiry and which HMRC cannot raise an assessment on, then it is not tax, it's a voluntary payment. As it's not tax, no interest can arise.
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