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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Interest, penalties and surcharge: interest: quality checks

It will be for management to arrange sample checks of cases where amendments have been made to a

  • Relevant date (RD)


  • Effective date of payment (EDP)The criteria adopted for checks are left to management but it is recommended that papers are reviewed by

  • Random selection of at least one out of ten cases