DMBM680260 - Ordinary Cause: Section 86 and 87 interest - interest omitted in error from the sum claimed in the proceedings

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Where you have, in error, omitted the interest from the claim in the proceedings do notattempt to recover it by a separate action.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)