DMBM565070 - Debt and return pursuit: contract settlements: recalculation of forward interest
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Where the customer defaults on an instalment contract the breach date from which S86 interest runs is the 15th day after the instalment was due.
So if the customer defaults on an instalment due on 30 April 2007 the breach date will be 15 days later on 15 May 2007. S86 Interest will be charged on the whole of the balance outstanding from this date.
However forward interest charged in the original contract will be included in the outstanding balance and this has now to be removed to eliminate the double charge to interest.
If the customer defaults on the first instalment the whole of the forward interest must be deducted from the amount due.
If the customer has already paid one or more of the instalments on time the figure of forward interest has to be adjusted to remove the proportion relating to the period after the breach date. An example is included below.
You will also need to ensure that the excess forward interest is discharged from SAFE. Contact the Compliance Office SAFE nominee and ask them to do this for you.
Once you have recalculated the forward interest and discharged any excess you should attempt to contact the customer by telephone.
Original instalment offer of 60 monthly instalments. The customer stopped paying at month 45. Assumed rate of Section 86 interest 8.5%
Original offer
Lump sum offer = £17,616
Addition for time granted EM6250 (forward interest) £17,616 x 8.5% + 1% x5/2 = £4,184
Total offer = £21,800
Instalments: 1 x £560 + 59 months x £360 = £21,800
Calculation of forward interest to be omitted from the final sum due
Portion of offer actually paid by instalments
Lump sum offer x period expired £17,616 x 45/60 = £13,212
Time granted for first 45 months = 13,212 x 9.5% x (45/12)/2 = £2,347
Portion of offer not paid
Lump sum offer x period unexpired £17,616 x 15/60 = £4,404
Time granted on unpaid portion of lump sum £4,404 x 9.5% x 45/12 = £1569
Revised amount payable
= 13,212 + 2,347 + 4,404 + 1,569 = £21,532
Original total offer - revised amount due
£21,800 - £21,532 = £268
So £268 to be discharged from the balance to account for excess forward interest and statutory interest (section 86) applies from the breach date which is 15 days after the due date of the 45th instalment.