VDIM6000 | Interest adjustments: 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.
Retired Systems
For information about retired VAT systems, go to VDIM1040
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Contents7 entries
- VDIM6010Interest adjustments: Functions of Form VAT663
- VDIM6020Interest adjustments: When to use Form VAT663
- VDIM6030Interest adjustments: Completion of Form VAT663
- VDIM6040Interest adjustments: Countersigning Form VAT663
- VDIM6050Interest adjustment: Processing Form VAT663
- VDIM6060Interest adjustment: After input of Form VAT663
- VDIM6070Interest adjustment: VISION option to calculate interest