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HMRC internal manual

VAT Default Interest Manual

Review and appeals: Suspending interest under appeal

If the amount of interest is under appeal, the appeal indicator can be set against the amount using the VAT673 procedures to stop enforcement action being taken.

However this will not stop the issue of other interest charges. Guidance on setting and lifting the appeals indicator and completion of the VAT673, VAT674 and VAT675 can be obtained by contacting the VAT System Liaison Team.