Debit interest amount(s) unpaid at due date(s)

This is the amount on which Debit interest has been calculated for a specific number of days at a specific rate. Each amount may be a single instalment amount or the separate amounts included in each quarterly instalment and final payment. Debit interest can only arise in respect of Quarterly Instalment Payers.

The amount(s) in this context includes not only original payments recorded on an Accounting Period, but also any sums reallocated from another Accounting Period, or Miscellaneous transfers.