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VSIM1000 | Introduction: contents

From HM Revenue & Customs · VAT Statutory 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.

Contents4 entries

  1. VSIM1100Introduction: what is statutory interest
  2. VSIM1200Introduction: who is this guidance for
  3. VSIM1300Introduction: how to use this guidance
  4. VSIM1400Introduction: where to go for advice