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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Interest, penalties and surcharge: interest: sending a submission to the interest review unit (IRU) (Action Guide)

You should only submit cases to the Interest Review Unit at Debt Management, Performance, Planning & Resource (Cumbernauld) which you are unable to deal with locally. For example

  • Where your explanation is not accepted
  • Legislation or policy is questioned


  • Your review of the case identifies that all or part of the interest charge is as a result of HMRC error or significant HMRC delay in dealing with information

If you need to submit a case to the IRU follow steps 1 - 3 below.

This guide is presented as follows

  Steps 1 - 2
  Step 3

Essential action before submission

1. Before submitting a case to the IRU check that
  * An acknowledgement has been issued to the taxpayer
  * The interest charge in dispute has been informally stood over
2. Consider inhibition of the statement at this stage if you have not done so earlier (there will probably be no need if you have already suspended the interest charge)

How to complete your submission form and what your submission should contain

3. Information on how to complete your submission form and what your submission should contain can be found on the Debt Management & Banking Intranet site on the Interest Review Unit pages - section ‘Sending cases to IRU’.
  Also in section ‘Helpcards and Templates’ you will find a template of the correct submission form to be submitted to IRU. The ‘Helpcard for interest submissions’ provides details on how the form should be completed.
  It is very important the correct submission form is used, that it is completed correctly and that it includes all the required information in order to avoid the submission being rejected by IRU