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HMRC internal manual

VAT Default Interest Manual

Interest adjustments: When to use Form VAT663

VDIM7000 (when to inhibit, amend or withdraw interest) describes the type of situations when you may need to use this form to amend interest. Cases where it is appropriate to increase interest will be rare and in such cases you should ask Tax Administration, Litigation and Advice (TALA) for advice, see VDIM1040

You should not use the VAT663 to

  • amend interest due to misappropriation of a remittance. or
  • inhibit interest or reinstate inhibited interest for a whole assessment or whole lines of an assessment unless a recovery assessment is involved, see VDIM4040.