Interest on Loan Charge assessment through SA

[luxCon]

When at the end of Sept LC was declared on the self assessment, is it correct the HMRC will add interest for the period of 31/Jan 2020 to the day LC was paid say 31st Sept as its considered to be a late payment? Or was it agreed as part of the review that the delayed declaration and payment does not attract late payment interest charge ?

[webberg]

When at the end of Sept LC was declared on the self assessment, is it correct the HMRC will add interest for the period of 31/Jan 2020 to the day LC was paid say 31st Sept as its considered to be a late payment? Or was it agreed as part of the review that the delayed declaration and payment does not attract late payment interest charge ?

Where the LC data is disclosed AND the charge paid before or on 30th September, no interest will be charged even though the payment was strictly due 31 January 2020.