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HMRC internal manual

VAT Default Interest Manual

From
HM Revenue & Customs
Updated
, see all updates

When to inhibit, amend or withdraw interest: When interest is not appropriate

If a taxpayer’s deregistration date is amended, this could leave an assessment on file which covers a period when the taxpayer was not registered.  

If this happens the assessment should be reduced or withdrawn as appropriate. This will result in an automatic reduction or withdrawal of any interest charged.