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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Interest: Interest Review Unit (IRU): Income Tax Self Assessment (ITSA): Section 9A enquiries

If an enquiry is opened after the ‘enquiry window’ is passed and the discovery requirements or extended window do not apply, the interest charge arising on tax, found due as a result of the enquiry, may be invalid. The excess interest should be given up.