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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: interest: interest objections

Although interest charges cannot be appealed against, employers can object to interest and these are to be dealt with as priority. Whilst some of the actions in dealing with an objection can be delegated to AOs, supervision remains the responsibility of the HO.

Objections are generally on the grounds of amounts due or dates of payment and you should try to resolve these with employers. After investigating an objection if the interest is

  • correct, send a letter of explanation and continue with collection
  • incorrect, discharge the incorrect amount - see DMBM520150 
  • subject to a further objection after you have maintained this, or where HMRC have made a mistake or there was unreasonable delay in collecting the original debt or the interest charge - refer the objection to the Interest Review Unit (IRU). But before doing so refer to DMBM405910.