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HMRC internal manual

VAT Statutory Interest Manual

Introduction: how to use this guidance

This guidance is written for the Intranet in a way that makes it quick and easy for users to navigate around the manual. It starts at the most general level of information then drills down to give detailed help and guidance on specific operational procedures.

Blue hyperlinks within the pages of the guidance will help you navigate to related pages within this guidance and other related pages in other manuals.

The guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to in this guidance you should

  • Highlight the guidance reference or legislation you wish to see
  • Right click on the highlighted text
  • Select the search option, then
  • You will be taken to the required guidance or legislation as long as it has been published on the Intranet.