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HMRC internal manual

VAT Statutory Interest Manual

From
HM Revenue & Customs
Updated
, see all updates

Processes and procedure: recovery assessments

Where it is discovered that a claimant has been overpaid an amount of statutory interest (SI) a recovery assessment should be issued in accordance with section 78A VATA

The relevant guidance is at VAEC4140.

VATA S78

VATA s 78A