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Contents

Official guidance
Debt Management and Banking Manual

DMBM405010 · Interest: Interest Review Unit (IRU): General principles

  • DMBM405020 · Overview
  • DMBM405030 · Unreasonable delay by HMRC
  • DMBM405040 · Delay in applying for and pursuing an interest charge
  • DMBM405050 · Incorrect case specific advice (Misleading information)
  • DMBM405060 · Conditions attached to a payment
  • DMBM405070 · Request for sympathetic treatment
  • DMBM405080 · Repayment and Set-off
  • DMBM405090 · Accounting for payments
  • DMBM405100 · Funds held by another Government Department
  • DMBM405110 · Filing online
  • DMBM405120 · Exceptional cases
  1. Interest: Interest Review Unit (IRU): General principles: Contents
  2. Interest: Interest Review Unit (IRU): General principles: Exceptional cases

DMBM405120 | Interest: Interest Review Unit (IRU): General principles: Exceptional cases

From HM Revenue & Customs · Debt Management and Banking Manual

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Cases will arise that do not fit easily into any of the guidance categories but the facts of the case make a strong argument for some or all of the interest to be given up.

For example there may be several HMRC errors that individually would not be enough to give up interest but viewed as a whole may make a strong case.

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