In accordance with the ‘Code of Practice 1 - Putting
things right when we make mistakes’ (CP) interest on tax may
be remitted where we have made mistakes or caused unreasonable
delays. There is no fixed period over and above our published
IHTM02271) for dealing with post when
defining the term ‘unreasonable delay’.
The instructions are in two main groups
Note that our decision about remission is not affected by:
There are separate monetary limits ( IHTM30525) for CP cases.