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HMRC internal manual

VAT Default Interest Manual

HM Revenue & Customs
, see all updates

When to inhibit, amend or withdraw interest: Postal delays

Where a taxpayer can prove beyond reasonable doubt that payment of interest bearing tax was posted to the Department in sufficient time to be received within the 30-day period so as to avoid further interest, an adjustment to the interest bearing tax may need to be made using the VAT 663 procedures, see VDIM6000.