COM83013 | Interest: interest demands and statements: interest statements (Action Guide)
From HM Revenue & Customs · COTAX Manual
To issue an interest statement to a company, its agent or both, consider steps 1 - 3 below. The guide is presented as follows:
Steps 2 - 3 Company or agent address is a foreign address
Company or agent address not a foreign address
1. Use function IINT (Issue Interest Statement) to issue a calculation of the interest to the company, its agent or both as appropriate.
Company or agent address is a foreign address
2. If the company or agent address is an overseas address, use function RMIC (Raise Manual Interest Charge) to:
take a screen print of the interest calculation and then
take a screen print of the interest calculation and then
3. Send the screen print to the company, its agent or both with a suitably worded covering letter.