VSIM4000 - Amount on which statutory interest is calculated: 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. VSIM4100

   Introduction
2. VSIM4200

   Examples
3. VSIM4300

   No liability to pay statutory interest on the late payment of SI
4. VSIM4400

   No liability to pay SI on incorrectly imposed penalties or interest
5. VSIM4500

   No liability to pay SI where a repayment supplement is paid
6. VSIM4600

   Interaction of SI law and set off law