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HMRC internal manual

VAT Default Interest Manual

Interest adjustments: Countersigning Form VAT663

It is important that the VAT663 is countersigned promptly. The recommended countersignature levels for completion of the VAT663 are

Officer HO SO Grade 7
£5,000.00 £15,000.00 £30,000.00 No Limit

Note: These are only recommended limits and the document must always contain a countersignature.