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Contents

Official guidance
Debt Management and Banking Manual

DMBM405200 · Interest: Interest Review Unit (IRU): Income Tax Self Assessment (ITSA)

  • DMBM405210 · Self Assessment background and return processing
  • DMBM405220 · Request to collect SA tax through a PAYE coding adjustment
  • DMBM405230 · Payment On Account (POA) not set up because of HMRC error
  • DMBM405240 · Sending a statement
  • DMBM405250 · Claims to reduce
  • DMBM405260 · Due dates
  • DMBM405270 · Carry back claims
  • DMBM405280 · Section 9A enquiries
  • DMBM405290 · Assessments
  • DMBM405300 · HMRC assessments on the SA system
  1. Interest: Interest Review Unit (IRU): Income Tax Self Assessment (ITSA): contents
  2. Interest: Interest Review Unit (IRU): Income Tax Self Assessment (ITSA): Section 9A enquiries

DMBM405280 | Interest: Interest Review Unit (IRU): Income Tax Self Assessment (ITSA): Section 9A enquiries

From HM Revenue & Customs · Debt Management and Banking Manual

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If an enquiry is opened after the 'enquiry window' is passed and the discovery requirements or extended window do not apply, the interest charge arising on tax, found due as a result of the enquiry, may be invalid. The excess interest should be given up.

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