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VSIM6000 | For what period is statutory interest due: 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.

Contents5 entries

  1. VSIM6100For what period is statutory interest due: the law
  2. VSIM6200For what period is statutory interest due: extent of HMRC's liability
  3. VSIM6300For what period is statutory interest due: unreasonable delay
  4. VSIM6400For what period is statutory interest due: failure to provide information
  5. VSIM6500For what period is statutory interest due: repayment claim contains something not entitled to