Summary

This guidance provides technical and procedural advice for staff in HMRC who administer Excise Statutory Interest

Contents

  1. ESIM1000
    Introduction: contents
  2. ESIM2000
    The law and legal powers: contents
  3. ESIM3000
    Undue delay: contents
  4. ESIM4000
    Official error: contents
  5. ESIM5000
    Liability under both undue delay and official error: contents
  6. ESIM6000
    Tribunal rules duty or security is not due: contents
  7. ESIM7000
    Processes and procedures: contents