VSIM6000 - For what period is statutory interest due: contents

This guidance deals with interest matters in respect of prescribed accounting periods starting on or before 31 December 2022. Interest matters with effect from 01 January 2023 are dealt with under Finance Act 2009.

Please see Compliance Handbook page CH140000 onwards to find the new interest rules guidance.

  1. VSIM6100
    The law
  2. VSIM6200
    Extent of HMRC's liability
  3. VSIM6300
    Unreasonable delay
  4. VSIM6400
    Failure to provide information
  5. VSIM6500
    Repayment claim contains something not entitled to