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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary proceedings (Sc): Section 86 and 87 interest - what to include in your claim

DMBM610010 details the dates to and from which interest ischarged.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where interest charges are to be included in your claim you should arrange for these to becalculated in accordance with DMBM610020 and DMBM610040.