Written Question·Treasury·UIN HL1486

Taxation: Interest Payments

Tabled: 30 June 2026

Answered: 14 July 2026

Question

To ask His Majesty's Government what assessment they have made of the extent to which late-payment interest on Corporation Tax arises (1) from differences between estimated and final tax liabilities, including in businesses with complex or evolving tax po

Answer

HMRC does not routinely collect or publish data on the extent to which Corporation Tax late-payment interest arises from differences between estimated and final tax liabilities, as opposed to late payment behaviour. No specific assessment has therefore be...

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