VDIM9000 - Circumstances affecting default 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. VDIM9010

   Transfer of a going concern
2. VDIM9020

   Deregistration
3. VDIM9025

   Joining a VAT group
4. VDIM9030

   Insolvency
5. VDIM9040

   Informal insolvency
6. VDIM9050

   Redundant registrations
7. VDIM9060

   Manual calculation of interest
8. VDIM9070

   Withdrawing or reducing interest
9. VDIM9080

   Pre-repayment credibility queries
10. VDIM9090

    Bulk period assessments
11. VDIM9100

    Long first period returns