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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 for Regulations 79/41 or 77/12 or 78/13

Regulation 79/41 or 77/12

If SP is considered necessary to recover such amounts, after the issue of the “seven day” letter you should

  • issue a further letter specifically warning of the court action and
  • advise the defender that although interest will be included in the proceedings, further interest will continue to accrue on any balance of parent duty to 5 April and not included in the proceedings.

You must include in the action interest on the liability not paid by the 19 April calculated to

  • the date of payment for any payment made before the date of proceedings
  • the date of proceedings for the outstanding balance.

Regulation 78/13

Interest is excluded from P101 notices issued under this regulation and from enforcement action in respect of such notices. So if SP is taken for Regulation 78/13 liability, you will not be able to recover the related interest. Parent duty and interest are regarded as one course of action and so you cannot raise another action to recover any omitted interest.