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Contents

Official guidance

VAT Default Interest Manual

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VDIM1000 · Introduction
VDIM2000 · The law and legal powers: Contents
VDIM3000 · Commercial restitution
VDIM4000 · Calculating liability
VDIM5000 · Calculation of interest
VDIM6000 · Interest adjustments
VDIM7000 · When to inhibit, amend or withdraw interest: content
VDIM8000 · How to inhibit, amend or withdraw interest
VDIM9000 · Circumstances affecting default interest
VDIM10000 · Notices
VDIM11000 · Management information prints
VDIM12000 · Reviews and appeals
VDIMUPDATE121001 · Vat Default Interest Manual: recent changes
VDIMUPDATE140123 · VAT Default Interest Manual: recent changes
VDIMUPDATE140129 · VAT Default Interest Manual: recent changes
VDIMUPDATE140211 · VAT Default Interest Manual: recent changes
VDIMUPDATE140307 · VAT Default Interest Manual: recent changes

Official guidance
VAT Default Interest Manual

VAT Default Interest Manual

From HM Revenue & Customs

Begin readingIntroduction: Who is this guidance for