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HMRC internal manual

Debt Management and Banking Manual

Interest: Charging interest - by IT system: Charging interest in SAFE: Clerical interest worklist

The Clerical Interest worklist is updated daily and is dealt with by the SAFE team inShipley. Items will appear on the worklist whenever interest cannot be calculated orcharged automatically. This will normally be when either the Interest Exception or InhibitInterest signals have been set (see DMBM402060).

Each item appearing on the worklist is reviewed in conjunction with any background papersthat have been retained to explain why the signal was set initially. Where appropriate,interest is calculated and an interest charge raised.

Items will also appear on the worklist when existing interest charges that were raisedmanually now require amendment.