INTM333610 - Double Taxation applications and claims: repayment supplement: Key points

Summary

• Repayment supplement is payable for 1996-97 and following years

• on repayments of income tax made after 31 January following the tax year in which the claimant received the income with tax deducted at source
• on payments of tax credit made after 31 January following the tax year in which the claimant received the UK dividend or distribution
• to individuals, including non-residents
• to trustees of a settlement or personal representatives.

• Repayment supplement runs from the relevant 31 January to the date we issue the repayment.
• The time when HMRC received the claim is not a factor in deciding whether or how much repayment supplement is payable.
• Repayment supplement is an entitlement, it does not have to be claimed.
• Different rules apply if the income tax repaid was not deducted at source.