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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. VSIM6000

For what period is statutory interest due: contents

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

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