DMBM404120 | Interest: Handling interest objections and enquiries: DTO action: replying to the customer

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When preparing letters of explanation:

• avoid quoting complicated legislation

• provide explanations that can be easily understood

• do not compromise the legislation

• do not prejudice the recovery position

• answer all points in a reasoned and accurate manner.

If HMRC’s performance has been less than that which could reasonably have been expected, include a proper apology with your reply but also make it clear that the charge is correct and has to be paid.