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  2. Money
  3. Business tax
HMRC internal manual

VAT Default Interest Manual

From:
HM Revenue & Customs
Published
8 April 2016
Updated:
23 January 2023 - See all updates
  1. Back to contents

VDIM2000 - The law and legal powers: Contents

  1. VDIM2010
    The Law supporting default interest
  2. VDIM2020
    Establishing liability to interest
  3. VDIM2030
    Reckonable dates
  4. VDIM2040
    3 year limit of interest
  5. VDIM2050
    Discretion to assess interest or not
  6. VDIM2060
    Debt due to the crown
  7. VDIM2070
    Time limits for assessing interest
  8. VDIM2080
    The 2 year time limit to assess further interest
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