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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Interest: interest demands and statements: interest statements (Action Guide)

To issue an interest statement to a company, its agent or both, consider steps 1 - 3 below. The guide is presented as follows

Company or agent address not a foreign address Step 1
   
Company or agent address is a foreign address Steps 2 - 3

Company or agent address not a foreign address

1. Use Function IINT (Issue Interest Statement) to issue a calculation of the interest to the company, its agent or both as appropriate.
   

Company or agent address is a foreign address

2. If the company or agent address is an overseas address, use Function RMIC (Raise Manual Interest Charge) to:
   
  * take a screen print of the interest calculation and then
  * select the [Exit] button to abandon the function.
3. Send the screen print to the company, its agent or both with a suitably worded covering letter.