A taxpayer makes two POAs for 2023-24, each of 3,450. These payments are calculated correctly and paid
Question:
A taxpayer makes two POAs for 2023-24, each of £3,450. These payments are calculated correctly and paid on the due dates. It is eventually determined that the total liability for the year is in fact only £5,200, so that no balancing payment is required and a repayment of £1,700 should be made. HMRC makes this repayment on 12 October 2024. Calculate the repayment interest due, assuming an interest rate of 3.25% per annum.
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The repayment comprises 850 in relation to the first POA ...View the full answer
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