It depends.
If you use the Standard method and your total tax for the year is below $60,000, and you have made all of your Provisional Tax payments in full and on time, then you will not be charged interest or penalties.
If however you are late or underpay your tax, any late payments or outstanding tax, including your final terminal tax payment, will be subject to interest and/or penalties.
If you use the Standard method but your total tax for the year exceeds $60,000 then you could be subject to interest.
If you use the Estimate basis, and you have calculated this incorrectly then yes, you could be subject to interest.
If you use the AIM basis and you have taken reasonable care that the figures on your AIM return are accurate you will not be subject to interest.
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