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HMRC has added a new section ‘When you can object to late payment interest’ to its guidance on the late-payment interest regime that came into force on 1 January 2023.
It explains that taxpayers cannot appeal against a late-payment interest charge, but they can object if:
- HMRC has caused a mistake or there has been any unreasonable delay;
- the relevant date or effective date of payment is disputed;
- mitigating circumstances apply; or
- they are questioning the legislation.
Further, HMRC will accept an objection only when the relevant tax has been paid in full.
These points reflect guidance on interest set out in HMRC's Debt Management and Banking Manual at DMBM404010.
