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HMRC internal manual

Self Assessment Manual

Manage work: access to records: review interest officer - processing and recovery office

The Review Interest Office is responsible for

  • Maintaining the relevant dates for interest purposes in respect of liabilities on the SA record
  • Dealing with interest objections

The following table shows the functions linked to the role of Review Interest Officer available, with access to the same functions, in an office with processing, technical or recovery responsibilities.

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

On accessing the function, system help is available to you at function, screen, field, and error message levels.

For ease of reference, the functions are grouped under the following sub-headings



View Compliance History


Maintain Responsible Office

Retrieve UTR from D Reference


Amend Effective Date of Payment

Amend Relevant Dates

Apply Surcharge

Maintain Surcharge

View Payment Details

View Statement


Case Summary

Maintain SA Notes