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HMRC internal manual

Excise Statutory Interest Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
6 December 2021 - See all updates
  1. Back to contents

ESIM4000 - Official error: contents

  1. ESIM4100
    The law
  2. ESIM4200
    Circumstances giving rise to a statutory interest liability
  3. ESIM4300
    The meaning of official error
  4. ESIM4400
    The applicable period
  5. ESIM4500
    The applicable period-periods to ignore
  6. ESIM4600
    The applicable period-unreasonable delay
  7. ESIM4700
    The applicable period-failure to provide information
  8. ESIM4800
    The applicable period-claim includes something not entitled to
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