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HMRC internal manual

Debt Management and Banking Manual

Interest: Interest Review Unit (IRU): Miscellaneous taxes and duties: General background

This section deals with guidance covering interest charged on

  • Pre IT- Self Assessment (SA)- [Schedule D, CGT, IT-TI, Schedule E, etc.] assessing
  • Special (S) Assessments: Enterprise Investment Scheme (EIS) Relief Withdrawal
  • Local Authorities: income tax deducted from payments made
  • Non Resident Landlord Assessing
  • Contract Settlement
  • Stamp Duty Land Tax.