V5.385 Default Interest—Period For Which Interest Runs (Before 1 January 2023)

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Commentary

Part V5 Compliance, enforcement and appeals

This paragraph covers the period for which interest runs under the default interest regime applying to VAT periods starting before 1 January 2023.

From 1 January 2023 the harmonised interest regime for late payment of tax in FA 2009, s 101 applies in relation to VAT (including any VAT penalties assessed)¹. This harmonised interest regime is covered in V5.302D.

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V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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