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VDIM9000 | Circumstances affecting default 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.

Contents11 entries

  1. VDIM9010Circumstances affecting default interest: Transfer of a going concern
  2. VDIM9020Circumstances affecting default interest: Deregistration
  3. VDIM9025Circumstances affecting default interest: Joining a VAT group
  4. VDIM9030Circumstances affecting default interest: Insolvency
  5. VDIM9040Circumstances affecting default interest: Informal insolvency
  6. VDIM9050Circumstances affecting default interest: Redundant registrations
  7. VDIM9060Circumstances affecting default interest: Manual calculation of interest
  8. VDIM9070Circumstances affecting default interest: Withdrawing or reducing interest
  9. VDIM9080Circumstances affecting default interest: Pre-repayment credibility queries
  10. VDIM9090Circumstances affecting default interest: Bulk period assessments
  11. VDIM9100Circumstances affecting default interest: Long first period returns