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HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: interest: amending the relevant date (RD) (Action Guide)

If you need to amend the relevant date (RD) follow steps 1 - 6 below.

Note: Whenever you amend the relevant date for interest purposes, consider the surcharge position. See subject ‘Effects of Amendments to Relevant Dates for Interest’ (SAM62030) for more information.

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

This guide is presented as follows

  Steps 1 - 3
  Steps 4 - 6

Interest objection received

1. A Review Interest Officer (RIO) should examine the facts and if the taxpayer appears to be right
  * Prepare form AZ63(SA) in duplicate as follows
  * Complete Section A
  * Complete Section B2
  * Stamp the form
  * Pass the form to an Interest Supervisor (Grade HO or above) to sign
2. The Interest Supervisor should
  * Examine the case papers
  * Complete and sign Section C
  * Return the papers with one copy of the form AZ63(SA) to the RIO to effect the amendment
  * Retain the other copy of the form AZ63(SA) centrally for use in future quality reviews
3. On receipt of the signed form AZ63(SA) the RIO should
  * If amendment is agreed use function AMEND RELEVANT DATES to amend the relevant date. Interest will be recalculated automatically. In the event of disagreement the Interest Supervisor will give advice
  * In all cases, write to the taxpayer to advise the outcome
  * Use function MAINTAIN SA NOTES to record the action taken
  * Retain the papers where you change the relevant date until any quality review has been completed

Amending the relevant date following return capture

On receipt of the papers the Review Interest Network Officer should

4. Review each case
5. Use function AMEND RELEVANT DATES to change the relevant date(s) if necessary. See SAM60052 for examples
6. Use function MAINTAIN SA NOTES to make a note that the relevant date(s) has changed