DMBM405120 - Interest: Interest Review Unit (IRU): General principles: Exceptional cases

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Cases will arise that do not fit easily into any of the guidance categories but the facts of the case make a strong argument for some or all of the interest to be given up.

For example there may be several HMRC errors that individually would not be enough to give up interest but viewed as a whole may make a strong case.