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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Section 86 and 87 interest - interest bearing charge withdrawn prior to obtaining decree

If a case that includes interest calculated to the start of the proceedings iswithdrawn from OC, the interest will continue to run until the tax is paid or freshproceedings are commenced.

In such a case you should

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