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HMRC internal manual

COTAX Manual

Interest: interest objections and amendments: forms

The following forms are relevant to interest objections and amendments.

Form Description
onlineforms/OLO2 complaint submission Submission form used in Banking Operations and Debt Management Offices to refer a case to the Interest Review Unit.
AZ44 Banking Operations form to obtain authority to discharge interest.
AZ63 Debt Management Office form to obtain authority to discharge interest.
CT250(P) Responsible office notification to the Banking Operations Office where COTAX cannot handle the interest consequences of a relief displaced by a carry-back or a claim under S458 CTA 2010 that a loan to a participator, or part of it, has been repaid. It is an eform available on SEES.