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HMRC internal manual

Debt Management and Banking Manual

Interest: Interest Review Unit (IRU): General principles: Request for sympathetic treatment

A request may be received asking for consideration to be given to give up the amount of interest to be paid only because of a customer’s circumstances. For example illness, old age, mental incapacity, lack of funds and so on.

Where HMRC has not caused an error or unreasonable delay, there is no reason to give up interest. The interest should be upheld while expressing sympathy with the customer.