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VDIM8000 | How to inhibit, amend or withdraw 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.

Contents5 entries

  1. VDIM8010How to inhibit, amend or withdraw interest: Introduction
  2. VDIM8020How to inhibit, amend or withdraw interest, Amending interest following misappropriation of a remittance
  3. VDIM8030How to inhibit, amend or withdraw interest: Inhibiting or withdrawing interest on an assessment
  4. VDIM8040How to inhibit, amend or withdraw interest: Setting an inhibit after an assessment is processed
  5. VDIM8050How to inhibit, amend or withdraw interest: Amending interest after an assessment has been processed