SolvedVSIM7000 | Processes and procedures: 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.
Contents8 entries
- VSIM7100Processes and procedures: the statutory interest calculator
- VSIM7200Processes and procedures: notifying the taxpayer of the statutory interest decision
- VSIM7300Processes and procedures: appeals and reviews
- VSIM7400Processes and procedures: Payment on Account taxpayers
- VSIM7500Processes and procedures: insolvency and set-off
- VSIM7600Processes and procedures: interest following HMRC loss at tribunal
- VSIM7700Processes and procedure: recovery assessments
- VSIM7800Processes and procedures: affect on officers assessments liable to default interest