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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Interest: how interest is calculated: forms

The following forms are relevant to charging credit or debit interest clerically.

Form Description
   
AZ44 The CT Unit Cumbernauld form to obtain authority to discharge interest.
AZ63 Debt Management Office form to obtain authority to discharge interest.
CT250(P) CT responsible office notification to the CT Unit Cumbernauld where COTAX is unable to handle the interest consequences of:
  • a relief displaced as a result of a carryback or
  • a claim under S458 CTA 2010 that the loan to a participator has been repaid (or partly repaid) on or after 1 April 2010 or under S419(4) ICTA 1988 where the repayment was before 1 April 2010.

It is an eform available in SEES. If the [Send] button doesn’t work, email the completed form to CT Unit, CT Ops Enquiry (DMB).

See COM53300 for guidance on when to complete a CT250(P).    
  onlineforms/OLO2 complaint submission Submission form used in the CT Unit Cumbernauld and Debt Management Offices to refer a case to the Interest Review Unit.