CHG825 | Dealing with complaints: Complaints arising from interest disputes in direct taxes

The Interest Review Unit (IRU) can agree to set aside the payment of a properly made interest charge.

Please refer to the IRU’s guidance on dealing with complaints of this kind. IRU do not correspond with customers directly. They will respond to you once they have concluded their review. That means it is your responsibility to inform the customer and keep them updated with the progress of your submission, in keeping with the general guidance at CHG615.

If you receive an interest objection relating to a direct tax that is not listed, please contact the relevant business area for your next steps.