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HMRC internal manual

Debt Management and Banking Manual

Interest: Handling interest objections and enquiries: DTO action: replying to the customer

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.