In the case of a person (“P”) who failed to give notice F1in accordance with a requirement under section 7 of TMA 1970 (notice of liability to tax) F2that arose by virtue of subsection (1A) of that section, the reference in sub-paragraph (1)(c) to an assessment which ought to have been made by P is a reference to the assessment which P would have been required to make if an officer of Revenue and Customs had given notice under section 8 of that Act.

In this paragraph “assessment” means any assessment or determination (however described) of any amount due and payable to HMRC.

This paragraph applies to any amount if payment of the amount is postponed under section 55 of TMA 1970 pending the determination of an appeal against an assessment of income tax or capital gains tax.

The late payment interest start date in respect of that amount is the date which would have been the late payment interest start date if there had been no appeal.

This paragraph applies to any amount of income tax or capital gains tax which is assessed and recoverable by virtue of an assessment under section 30 of TMA 1970 (recovery of overpayment of tax etc).

The late payment interest start date in respect of that amount is 31 January next following the tax year in respect of which the assessment under section 30 is made.

The late payment interest start date for each instalment of an amount to which this paragraph applies is the date on which that instalment is to be paid.

This paragraph applies to any amount of inheritance tax which is payable by instalments under section 229 of IHTA 1984.

A company falls within this sub-paragraph if its business consists wholly or mainly in being a holding company (as defined in section 1159 of the Companies Act 2006) of one or more companies not falling within sub-paragraph (5).

This paragraph applies where an amount of value added tax is due from a person (“P”) in respect of a period during which P was liable to be registered under VATA 1994 but was not registered.

The late payment interest start date in respect of the amount is the date which would have been the late payment interest date in respect of that amount if P had become registered when P had first become liable to be so.

This paragraph applies where an unauthorised person issues an invoice showing an amount as being value added tax or as including an amount attributable to value added tax.

The late payment interest start date in respect of the amount which is shown as being value added tax, or which is to be taken as representing value added tax, is the date of the invoice.

In this paragraph “unauthorised person” has the meaning given in paragraph 2 of Schedule 41 to FA 2008.

This paragraph applies where an amount of soft drinks industry levy is due from a person (P) in respect of a period during which P meets the liability condition (as defined for the purposes of section 46(2) of FA 2017) but was not registered.

The late payment interest start date in respect of the amount is the date which would have been the late payment interest date in respect of that amount if P had been registered when P had first become liable to be registered.