VDIM12030 | Review and appeals: Suspending interest under appeal

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.

If the amount of interest is under appeal, the appeal indicator can be set against the amount using the VAT673 procedures to stop enforcement action being taken.

However this will not stop the issue of other interest charges. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)