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VDIM7000 | When to inhibit, amend or withdraw interest: content

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.

For information about retired VAT systems, go to VDIM1040

Contents14 entries

  1. VDIM7010When to inhibit, amend or withdraw interest: discretion to inhibit interest
  2. VDIM7020When to inhibit, amend or withdraw interest: Commercial restitution
  3. VDIM7030When to inhibit, amend or withdraw interest: Appeals
  4. VDIM7040When to inhibit, amend or withdraw interest: Computer distortions
  5. VDIM7050When to inhibit, amend or withdraw interest: Misappropriation of remittances
  6. VDIM7060When to inhibit, amend or withdraw interest: Complicated retrospective agreements
  7. VDIM7070When to inhibit, amend or withdraw interest: Actual issue date is after issue date on VISION
  8. VDIM7080When to inhibit, amend or withdraw interest: Postal delays
  9. VDIM7090When to inhibit, amend or withdraw interest: VAT returns provided at visit
  10. VDIM7100When to inhibit, amend or withdraw interest: Departmental delay
  11. VDIM7110When to inhibit, amend or withdraw interest: The two year time limit
  12. VDIM7120When to inhibit, amend or withdraw interest: Bulk assessments
  13. VDIM7130When to inhibit, amend or withdraw interest: VAT assessments involving suspected fraud
  14. VDIM7140When to inhibit, amend or withdraw interest: When interest is not appropriate