Stamp duty claw back - calculating interest on late payment

contractor

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On the revenues stamp duty claw back form it states the following for calculating interest:

Interest is chargeable at the rate of 0.0273% per day from 1st April 2005 (0.0322% per day from 1st September 2002 until 31 March 2005 and 1% per month or part of a month prior to 1st September 2002 ) from the date the payment ( i.e. rent or payment in the nature of rent )is received to the date the amount of clawback is remitted.


Is this compund interest or simple interest? Is there a formula used to calculate this?
 
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