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HMRC internal manual

VAT Statutory Interest Manual

Processes and procedures: the statutory interest calculator

You will need to calculate how much statutory interest (SI) to pay, see VSIM4100, once you have,

  • decided that the overpayment (or delay) was due to an official error
  • determined the appropriate applicable period, and
  • the amount on which to pay statutory interest.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)