SAM60021 | Interest, penalties and surcharge: interest: sending a submission to the interest review unit (IRU) (Action Guide)

Objections against interest should be submitted to the Interest Review Unit at Debt Management, Performance, Planning & Resource (Cumbernauld) where

• Your explanation is not accepted

• Legislation or policy is questioned, or

• Your review of the case identifies that all or part of the interest charge is as a result of HMRC error or significant HMRC delay in dealing with information

If you need to submit a case to the IRU follow steps 1 - 3 below.

Essential action before submission

1. Before submitting a case to the IRU check that

• An acknowledgement has been issued to the taxpayer

• The interest charge in dispute has been informally stood over

2. Consider inhibition of the statement at this stage if you have not done so earlier (there will probably be no need if you have already suspended the interest charge)

How to complete your submission form and what your submission should contain

3. Information on how to complete your submission form and what your submission should contain can be found here.

It is very important the correct submission form is used, that it is completed correctly and that it includes all the required information in order to avoid the submission being rejected by IRU