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Contents

Official guidance

VAT Statutory Interest Manual

Find in this level

VSIM1000 · Introduction: contents
VSIM2000 · The law and legal powers
VSIM3000 · Official error case law
VSIM4000 · Amount on which statutory interest is calculated
VSIM5000 · What interest rate is payable
VSIM6000 · For what period is statutory interest due
VSIM7000 · Processes and procedures
VSIMUPDATE001 · VAT Statutory Interest Manual: recent changes
VSIMUPDATE131209 · VAT Statutory Interest Manual: recent changes
VSIMUPDATE140909 · VAT Statutory Interest Manual: recent changes

Official guidance
VAT Statutory Interest Manual

VAT Statutory Interest Manual

From HM Revenue & Customs

Begin readingIntroduction: what is statutory interest