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HMRC internal manual

VAT Default Interest Manual

Management information prints: D1686 Change of interest notification

This print shows all changes to the interest calculation that have resulted from VAT675, VAT647 and VAT663 action.


This print can be used to confirm that the correct adjustment has been made following an appeal, that the VAT663 adjustment was appropriate and that it was correctly input and countersigned. A check should also be made to make sure that the taxpayer has been told about the change in interest liability as this does not happen automatically.

Examples of Risk

  • improper use of the VAT663 to amend interest when remittance appropriation is the correct procedure to use
  • VAT663 input before any remittance appropriation has been actioned
  • interest incorrectly adjusted
  • the taxpayer has not been told about the adjustment.