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HMRC internal manual

VAT Default Interest Manual

Introduction: How to use this guidance


This guidance is written for the Intranet in a way that makes it quick and easy for users to navigate. It starts at the most general level of information and drills down to give detailed help and guidance on everyday operational procedures. 

Blue hyperlinks within the pages of the guidance will help you navigate to related pages from the guidance you are reading.

The guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to in this guidance you should

  • highlight the guidance reference or legislation you wish to see
  • right click on the highlighted text
  • select the search option, then
  • you will be taken to the required guidance or legislation as long as it has been published on the Intranet.