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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings (Sc): Section 86 and 87 interest - what to do when an interest bearing charge is withdrawn from SP prior to obtaining decree

If a case that includes interest calculated to the start of the proceedings is withdrawnfrom SP, the interest will continue to run until the tax is paid or fresh proceedings arecommenced.

In such a case you should

  • remind the defender that the interest continues to accrue and at the same time
  • arrange for the SP number to be deleted from the office records.