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VAEC7600 | Error correction for VAT returns: Interest and penalties: contents

From HM Revenue & Customs · VAT Assessments and Error Correction

This guidance deals with interest matters in respect of prescribed accounting periods starting on or before 31 December 2022. Interest matters with effect from 01 January 2023 are dealt with under Finance Act 2009.

Please see Compliance Handbook page CH140000 onwards to find the new interest rules guidance.

Contents7 entries

  1. VAEC7610Error correction for VAT returns: Interest and penalties, Default interest
  2. VAEC7650Error correction for VAT returns: Interest and penalties: Return period with a due date before 1 April 2009
  3. VAEC7660Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009
  4. VAEC7670Error correction for VAT returns: Interest and penalties: Return period with a due date on or after 1 April 2009 non careless errors
  5. VAEC7680Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors
  6. VAEC7690Error correction for VAT returns: Interest and penalties: Return periods with a due date on or after 1 April 2009 careless errors disclosures
  7. VAEC7700Error correction for VAT returns: Interest and penalties: Deliberate inaccuracies