DMBM555570 | Debt and return pursuit: tax credits: interest: complaints and disputes
From HM Revenue & Customs · Debt Management and Banking Manual
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Complaints and disputes should be referred as follows
For interest calculations
the office responsible for the interest calculation.
For liability to interest or the chargeability period
the issuing compliance office (obtained from the stencil kept by the SAFE Team).
For delays
the Interest Review Unit (IRU).