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HMRC internal manual

VAT Statutory Interest Manual

Introduction: who is this guidance for

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

All HMRC procedures and work systems that administer VAT Statutory Interest are outlined in this guidance which gives all HMRC managers and staff guidelines relating to

  • Departmental rules, and
  • General advice on interpreting them.

This guidance is intended for use by HMRC staff and should not be relied upon by businesses in calculating their tax and duties.