VDIM7000 - When to inhibit, amend or withdraw interest: content

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. VDIM7010

   Discretion to inhibit interest
2. VDIM7020

   Commercial restitution
3. VDIM7030

   Appeals
4. VDIM7040

   Computer distortions
5. VDIM7050

   Misappropriation of remittances
6. VDIM7060

   Complicated retrospective agreements
7. VDIM7070

   Actual issue date is after issue date on VISION
8. VDIM7080

   Postal delays
9. VDIM7090

   VAT returns provided at visits
10. VDIM7100

    Departmental delay
11. VDIM7110

    The two year time limit
12. VDIM7120

    Bulk assessments
13. VDIM7130

    VAT assessments involving suspected fraud
14. VDIM7140

    When interest is not appropriate