Summary

Guidance on dealing with VAT default interest

Contents

  1. VDIM1000
    Introduction
  2. VDIM2000
    The Law and legal powers
  3. VDIM3000
    Commercial Restitution
  4. VDIM4000
    Calculating liability
  5. VDIM5000
    Calculation of interest
  6. VDIM6000
    Interest adjustments
  7. VDIM7000
    When to inhibit, amend or withdraw interest
  8. VDIM8000
    How to inhibit, amend or withdraw interest
  9. VDIM9000
    Circumstances affecting default interest
  10. VDIM10000
    Notices
  11. VDIM11000
    Management information prints
  12. VDIM12000
    Reviews and appeals
  13. VDIMUPDATE001
    update index