Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Excise Statutory Interest Manual

Processes and procedures: recovery assessments

Where it is discovered that a taxpayer has been overpaid an amount of statutory interest a recovery assessment should be issued in accordance with paragraph 15 of schedule 5 to the Finance Act 1997.

The relevant guidance is at EAIG7400.

Paragraph 15 of Schedule 5 to FA 2001