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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Interest: handling interest objections and enquiries: DTO action: case returned from IRU

Once the IRU have fully reviewed the submission and reached a decision, they will, in most cases, write directly to your customer or agent with the outcome of our review. The papers will be returned to you with a copy of the reply.

If the case is a registered complaint, the IRU will normally give a decision to incorporate into your reply to the complainant; see DMBM404160.

If some or all of the interest is given up, the IRU will arrange for a Class 10 remission.

Self Assessment cases

The DTO may be contacted to ask them to transfer ‘Responsible Office’ status to the IRU before the remission can be dealt with.

PAYE cases

In PAYE cases the remission cannot be dealt with until the only amount unpaid is the exact amount to be remitted, no more, no less.

If a customer is unhappy with the decision and contacts you again, you should stop recovery action if appropriate, and send the papers back to the IRY with a fresh submission form.