VSIM7000 - Processes and procedures: 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. VSIM7100

   The Statutory Interest calculator
2. VSIM7200

   Notifying the taxpayer of the Statutory Interest decision
3. VSIM7300

   Appeals and reviews
4. VSIM7400

   Payment on Account Taxpayers
5. VSIM7500

   Insolvency and Set-Off
6. VSIM7600

   Interest following HMRC loss at tribunal
7. VSIM7700

   Recovery assessments
8. VSIM7800

   Affect on officers assessments liable to default interest