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Home / De-Voil /Part V18 Insurance Premium Tax /Division V18.1 Insurance premium tax /Interest / V18.171 Interest payable by the insurer or taxable intermediary

V18.171 Interest payable by the insurer or taxable intermediary

Part V18 Insurance Premium Tax

V18.171 Interest payable by the insurer or taxable intermediary

If an assessment is made as described in V18.151–V18.153 the amount of tax assessed shall carry interest at the rate applicable under FA 1996, s 197 from the reckonable date, until payment¹. The 'reckonable date' is²:

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