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VDIM5000 | Calculation of interest: contents

From HM Revenue & Customs · VAT Default Interest Manual

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.

Contents14 entries

  1. VDIM5010Calculation of interest: Rates of interest
  2. VDIM5020Calculation of interest: The interest span
  3. VDIM5030Calculation of interest: The reckonable date
  4. VDIM5040Calculation of interest: The end date
  5. VDIM5050Calculation of interest: Setting the calculation date
  6. VDIM5060Calculation of interest: The issue date
  7. VDIM5070Calculation of interest: The interest calculation formula
  8. VDIM5080Calculation of interest: Further interest
  9. VDIM5090Calculation of interest: De minimis limit
  10. VDIM5100Calculation of interest: Interest Calculation Record
  11. VDIM5110Calculation of interest: How to access and read an Interest Calculation Record (ICR)
  12. VDIM5120Calculation of interest: Interest calculation record codes
  13. VDIM5130Calculation of interest: Interest bearing tax payments
  14. VDIM5140Calculation of interest: Overview of interest procedures