Updates: VAT Repayment Supplement Manual
2023
Appeals against refusal to pay repayment supplement
Guidance amended under subheading 'Our view of the law'
Two new paragraphs added at the top of the page
Who do we pay repayment supplement to?
Guidance amended to remove the first two paragraphs
Who do we pay repayment supplement to?
First paragraph amended
2022
Who do we pay repayment supplement to?
Two new paragraphs added at the top of the page
2020
How to deal with situations affecting reasonable enquiry time
Guidance amended under subheading '2. You are unsuccessful in commencing the enquiry because the trader has failed to respond to your telephone calls and letters'
2018
Time allowed for enquiries, correcting errors and amending details
The guidance under the 'Visits' part has been amended
2017
Who do we pay repayment supplement to?
Amendments have been made to the 'Claim under Section 33, 33A, 33B and 33C' part
Time allowed for enquiries, correcting errors and amending details
Sentence under the 'Reconsidering and follow up' part amended to include the word 'working'
Time allowed for enquiries, correcting errors and amending details
First bullet point under the subheading 'First contact' amended to include the word 'working'