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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Interest: Interest Review Unit (IRU): General principles: Exceptional cases

Cases will arise that do not fit easily into any of the guidance categories but the facts of the case make a strong argument for some or all of the interest to be given up.

For example there may be several HMRC errors that individually would not be enough to give up interest but viewed as a whole may make a strong case.