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HMRC internal manual

Excise Statutory Interest Manual

0fficial error: the applicable period-periods to ignore

When determining the applicable period, see ESIM4400, certain periods of delay in authorising the principal claim which were not HMRC’s fault must be ignored

The sorts of delays to be ignored are where a taxpayer has been uncooperative by:

  • Failing to provide requested information within a reasonable time, see ESIM4700 
  • Claiming something they are not entitled to, see ESIM4800 

In addition any unreasonable delay by the taxpayer in the submission of the principal claim may also be ignored, see ESIM4600.

Paragraph (11)(2) Schedule 3 FA 2001