Summary

This manual provides technical, policy and procedural guidance to HMRC staff, about circumstances when HMRC might become liable to pay a repayment supplement to a business.

Contents

  1. VATRS10050
    How to use this guidance
  2. VATRS10100
    About repayment supplement
  3. VATRS10210
    Who do we pay repayment supplement to?
  4. VATRS10220
    What starts and stops the 30 day clock?
  5. VATRS10230
    Time allowed for enquiries, correcting errors and amending details
  6. VATRS10240
    Records to keep
  7. VATRS10250
    How is repayment supplement paid?
  8. VATRS10260
    Appeals against refusal to pay repayment supplement
  9. VATRS10270
    Reconsideration, reduction and recovery
  10. VATRS10280
    Trader says amount is insufficient
  11. VATRS10300
    How to work pre-credibility checks to avoid repayment supplement
  12. VATRS10400
    How to deal with situations affecting reasonable enquiry time