In each case of a remission of interest on tax or a
non-statutory remission or irrecoverable (
IHTM30502) assessment, a form Enf 12
must be completed (
IHTM30507). This will ensure that the
procedures are correctly and promptly followed, the necessary level
of authority has been obtained and the proper records are made.
Enf 12S is the equivalent Scottish form.
