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Simple Interest

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Massey, David Ian alexander ORCID: 0000-0002-6853-3845 and Lawton, Amy (2020) Simple Interest. Taxation, 186 (4766). pp. 12-15. ISSN 0040-0149

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Official URL: https://www.taxation.co.uk/articles/personal-prote...

Abstract

Following the deadline for payment protection insurance claims, which passed last year, David Massey and Amy Lawton explain that tax problems can arise when compensation payments are made.

Key points
● Do not assume that the taxable element of a client’s PPI compensation payment will be trivial.
● Few individuals will have paid the correct tax.
● The payment received may not be the same as that shown in the documents.
● The time limit for repayment claims for 2016-17 is 5 April 2021.

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