VDIM5000 - Calculation of 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. VDIM5010
    Rates of interest
  2. VDIM5020
    The interest span
  3. VDIM5030
    The reckonable date
  4. VDIM5040
    The end date
  5. VDIM5050
    Setting the calcualtion date
  6. VDIM5060
    The issue date
  7. VDIM5070
    The interest calculation formula
  8. VDIM5080
    Further interest
  9. VDIM5090
    De minimis limit
  10. VDIM5100
    Interest Calculation Record
  11. VDIM5110
    How to access and read an Interest Calculation Record (ICR)
  12. VDIM5120
    Interest calculation record codes
  13. VDIM5130
    Interest bearing tax payments
  14. VDIM5140
    Overview of interest procedures