VDIM6040 - Interest adjustments: Countersigning Form VAT663

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.

It is important that the VAT663 is countersigned promptly. The recommended countersignature levels for completion of the VAT663 are

Officer	HO	SO	Grade 7
£5,000.00	£15,000.00	£30,000.00	No Limit

Note: These are only recommended limits and the document must always contain a countersignature.