DMBM404120 - Interest: Handling interest objections and enquiries: DTO action: replying to the customer
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When preparing letters of explanation:
- avoid quoting complicated legislation
- provide explanations that can be easily understood
- do not compromise the legislation
- do not prejudice the recovery position
- answer all points in a reasoned and accurate manner.
If HMRC’s performance has been less than that which could reasonably have been expected, include a proper apology with your reply but also make it clear that the charge is correct and has to be paid.