VDIM5000 - Calculation of interest: contents

This guidance deals with interest matters in respect of prescribed accounting periods starting on or before 31 December 2022. Interest matters with effect from 01 January 2023 are dealt with under Finance Act 2009.

Please see Compliance Handbook page CH140000 onwards to find the new interest rules guidance.

1. VDIM5010

   Rates of interest
2. VDIM5020

   The interest span
3. VDIM5030

   The reckonable date
4. VDIM5040

   The end date
5. VDIM5050

   Setting the calcualtion date
6. VDIM5060

   The issue date
7. VDIM5070

   The interest calculation formula
8. VDIM5080

   Further interest
9. VDIM5090

   De minimis limit
10. VDIM5100

    Interest Calculation Record
11. VDIM5110

    How to access and read an Interest Calculation Record (ICR)
12. VDIM5120

    Interest calculation record codes
13. VDIM5130

    Interest bearing tax payments
14. VDIM5140

    Overview of interest procedures