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Official guidance
Specialist Investigations Operational Guidance

SIOG8400 · Statutory basis for closing an investigation: interest determinations and penalty proceedings

  • SIOG8410 · Interest determinations
  • SIOG8420 · When to make a penalty determination
  • SIOG8430 · Approval of penalty determinations and assessments
  • SIOG8440 · Appeals
  1. Statutory basis for closing an investigation: interest determinations and penalty proceedings: contents
  2. Statutory basis for closing an investigation: interest determinations and penalty proceedings: interest determinations

SIOG8410 | Statutory basis for closing an investigation: interest determinations and penalty proceedings: interest determinations

From HM Revenue & Customs · Specialist Investigations Operational Guidance

Where it proves impossible to negotiate a contract settlement and case closure is by way of assessment it will normally be appropriate, where interest is due, to make an interest determination. The instructions at EM4000 onwards should be followed.

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