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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: Section 86 and 87 interest - what to include in your claim

DMBM610010 details the dates to and from which interest ischarged. Calculate interest to the date the initial writ is sent to the court forregistration and include this in your claim.

Interest will continue to run until the date of payment. You will be requesting the courtto grant decree for

  • interest calculated to the date the initial writ is sent to the court for registration

and

  • ongoing interest from that date until the debt is paid.