Summary

This guidance provides technical and procedural advice for staff in HMRC who may have to deal with VAT Statutory Interest claims

Contents

  1. VSIM1000
    Introduction: contents
  2. VSIM2000
    The law and legal powers: contents
  3. VSIM3000
    Official Error case law: contents
  4. VSIM4000
    Amount on which Statutory Interest is calculated: contents
  5. VSIM5000
    What interest rate is payable: contents
  6. VSIM6000
    For what period is Statutory Interest due: contents
  7. VSIM7000
    Processes and procedures