DMBM404120 - Interest: Handling interest objections and enquiries: DTO action: replying to the customer

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When preparing letters of explanation:

• avoid quoting complicated legislation
• provide explanations that can be easily understood
• do not compromise the legislation
• do not prejudice the recovery position
• answer all points in a reasoned and accurate manner.

If HMRC’s performance has been less than that which could reasonably have been expected, include a proper apology with your reply but also make it clear that the charge is correct and has to be paid.