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HMRC internal manual

VAT Default Interest Manual

Updates: VAT Default Interest Manual

2016

published amendments

Commercial restitution: General principles
Amended throughout
The law and legal powers: Reckonable dates
Amended throughout
Reviews and appeals: contents
New page - VDIM12060

published amendments

Circumstances affecting default interest: contents
New page VDIM9025 added to the contents page

published amendments

The law and legal powers: The 2 year time limit to assess further interest
Amendments made throughout the page

2017

published amendments

Interest adjustment: Processing Form VAT663
Address amended and final sentence amended to '451INDEX'

published amendments

Commercial restitution: General principles
Final bullet point amended

published amendments

Interest adjustments: Countersigning Form VAT663
Minor reformatting change
Calculation of interest: Interest calculation record codes
Minor reformatting change
Calculation of interest: The interest calculation formula
Minor reformatting change

published amendments

Circumstances affecting default interest: Pre-repayment credibility queries
Link amended to new intranet page
Circumstances affecting default interest: Redundant registrations
Link amended to new intranet page
Circumstances affecting default interest: Insolvency
Minor reformatting
Links amended to new intranet pages
How to inhibit, amend or withdraw interest: Introduction
Links amended to new intranet pages
When to inhibit, amend or withdraw interest: VAT returns provided at visit
Link amended to new intranet page
When to inhibit, amend or withdraw interest: Misappropriation of remittances
Link amended to new intranet page
Calculation of interest: The issue date
Link amended to new intranet page
Calculating liability: Over declarations
Link amended to new intranet page
Calculating liability: Amount liable to interest
Link amended to new intranet page
Management information prints: Note for managers
Link amended to new intranet page
Notices: Notifying the taxpayer
Links amended to new intranet pages

published amendments

Interest adjustments: Completion of Form VAT663
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
Interest adjustments: When to use Form VAT663
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
The law and legal powers: Establishing liability to interest
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
Introduction: Where to go for advice
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'