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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: tax credits: interest: complaints and disputes

Complaints and disputes should be referred as follows

For interest calculations

  • the office responsible for the interest calculation.

For liability to interest or the chargeability period

  • the issuing compliance office (obtained from the stencil kept by the SAFE Team).

For delays

  • the Interest Review Unit (IRU).