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HMRC internal manual

VAT Default Interest Manual

Management information prints: Note for managers

The information prints help managers to assess, counter risks and provide management assurance information for their business areas. 

The prints show all action taken to raise, reduce or withdraw interest and set inhibits and therefore provide validation for that action.

The prints identify any corrective action that may be needed as well as areas of potential risk. VAEC9300 contains detailed information on assessing risks and obtaining assurance on tax assessment action.

As interest is linked to assessment and under declarations, any problems in these areas will normally impact on the interest charged.