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VSIM5000 | What interest rate is payable: 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.

Contents3 entries

  1. VSIM5100What interest rate is payable: how the interest rate is determined
  2. VSIM5200What interest rate is payable: simple versus compound interest
  3. VSIM5300What interest rate is payable: standard response to compound interest challenges