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Contents

Official guidance
VAT Default Interest Manual
  • VDIM1000 · Introduction
  • VDIM2000 · The law and legal powers: Contents
  • VDIM3000 · Commercial restitution
  • VDIM4000 · Calculating liability
  • VDIM5000 · Calculation of interest
  • VDIM6000 · Interest adjustments
  • VDIM7000 · When to inhibit, amend or withdraw interest: content
  • VDIM8000 · How to inhibit, amend or withdraw interest
  • VDIM9000 · Circumstances affecting default interest
  • VDIM10000 · Notices
  • VDIM11000 · Management information prints
  • VDIM12000 · Reviews and appeals
  • VDIMUPDATE121001 · Vat Default Interest Manual: recent changes
  • VDIMUPDATE140123 · VAT Default Interest Manual: recent changes
  • VDIMUPDATE140129 · VAT Default Interest Manual: recent changes
  • VDIMUPDATE140211 · VAT Default Interest Manual: recent changes
  • VDIMUPDATE140307 · VAT Default Interest Manual: recent changes
  1. VAT Default Interest Manual
  2. VAT Default Interest Manual: recent changes

VDIMUPDATE140211 | VAT Default Interest Manual: recent changes

From HM Revenue & Customs · VAT Default Interest Manual

Below are details of the amendments that were published on 11 February 2014
(see the update index for all updates)

PageDetails of update
VDIM8030Amendments made to second paragraph and a third paragraph added.
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