Back to contents

DMBM675240 - Summary proceedings (Sc): Section 86 and 87 interest - what to include in your claim

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

DMBM610010 details the dates to and from which interest ischarged. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Where interest charges are to be included in your claim you should arrange for these to becalculated in accordance with DMBM610020 and DMBM610040.