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VSIM4000 | Amount on which statutory interest is calculated: 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.

Contents6 entries

  1. VSIM4100Amount on which statutory interest is calculated: introduction
  2. VSIM4200Amount on which statutory interest is calculated: examples
  3. VSIM4300Amount on which statutory interest is calculated: no liability to pay statutory interest on the late payment of SI
  4. VSIM4400Amount on which statutory interest is calculated: No liability to pay statutory interest on incorrectly imposed penalties or interest
  5. VSIM4500Amount on which statutory interest is calculated: no liability to pay statutory interest where a repayment supplement is paid
  6. VSIM4600Amount on which statutory interest is calculated: interaction of statutory interest law and set off law