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HMRC internal manual

VAT Default Interest Manual

Introduction: Who is this guidance for

This manual is the main reference material for people in HMRC who may have to deal with VAT Default Interest.

All HMRC procedures and work systems that administer VAT default interest are outlined in this guidance which gives all HMRC managers and staff guidelines relating to

  • departmental rules, and
  • general advice on interpreting them.

The guidance is intended for use by HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.