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HMRC internal manual

COTAX Manual

Interest: interest objections and amendments: receipt of an interest objection

When you receive an interest objection in your office it is important to stop collection of the liability and tell the company that you have received the correspondence.

The nature of the objection and the state of the company’s record determines which office or section deals with the objection.

The Interest Review Unit (IRU) deals with the following types of COTAX interest objection.

  • Revenue delay of six months or more is alleged.
  • Crown exemption is claimed.
  • Any other objection to a correct interest charge continues to be pressed and enforcement could be seen as unjust or oppressive, even though no hardship is involved.

Banking Operations deals with an objection in the following circumstances.

  • The interest objection relates to a quarterly instalment payment case.
  • The interest objection is associated with DTR (double taxation relief) or losses carried back or relief under S458 CTA 2010.
  • All three of the following conditions apply: the AP Pursuit Status is not working locally and the AP was not previously LA-ENF or PLA and none of the circumstances relating to Interest Review Unit cases apply.

Banking Operations also deals with an interest review requested by the responsible office when manually setting the CII signal for a case involving:

  • DTR or losses carried back
  • relief under S458 CTA 2010.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Debt Management Offices deal with objections for any other situation.


  • COM82021 for a list of forms relevant to this subject
  • COM82022 for a list of functions to use in particular situations.