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HMRC internal manual

VAT Default Interest Manual

When to inhibit, amend or withdraw interest: Bulk assessments

The Interest Bearing Tax (IBT) maybe incorrect due to the input of a bulk assessment (period 00/00) as the computer does not recognise these periods for interest purposes.

The IBT will need to be increased by the amount in the period 00/00 in order for the correct amount of interest to be calculated, see VDIM6000.