Summary
This guidance provides technical and procedural advice for staff in HMRC who may have to deal with VAT Statutory Interest claims
Contents
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VSIM1000Introduction: contents
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VSIM2000The law and legal powers: contents
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VSIM3000Official Error case law: contents
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VSIM4000Amount on which Statutory Interest is calculated: contents
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VSIM5000What interest rate is payable: contents
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VSIM6000For what period is Statutory Interest due: contents
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VSIM7000Processes and procedures