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HMRC internal manual

VAT Statutory Interest Manual

• From: HM Revenue & Customs
• Published: 26 April 2016
• Updated: 10 August 2016, see all updates

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1. Contents
2. VSIM4000

Amount on which statutory interest is calculated: contents

1. VSIM4100

   Introduction
2. VSIM4200

   Examples
3. VSIM4300

   No liability to pay statutory interest on the late payment of SI
4. VSIM4400

   No liability to pay SI on incorrectly imposed penalties or interest
5. VSIM4500

   No liability to pay SI where a repayment supplement is paid
6. VSIM4600

   Interaction of SI law and set off law

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