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VAT Repayment Supplement Manual

Publication Date: 2022

Publisher: Bloomsbury Professional

Copyright: 2022 Crown

VAT Repayment Supplement Manual

VAT Repayment Supplement Manual

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.

Last update: 30th December 2022

Contents

  • Expand All
  • Collapse All
  • VATRS10050: How to use this guidance
  • VATRS10100: About repayment supplement
  • VATRS10210: Who do we pay repayment supplement to?
  • VATRS10220: What starts and stops the 30 day clock?
  • VATRS10230: Time allowed for enquiries, correcting errors and amending details
  • VATRS10240: Records to keep
  • VATRS10250: How is repayment supplement paid?
  • VATRS10260: Appeals against refusal to pay repayment supplement
  • VATRS10270: Reconsideration, reduction and recovery
  • VATRS10280: Trader says amount is insufficient
  • VATRS10300: How to work pre-credibility checks to avoid repayment supplement
  • VATRS10400: How to deal with situations affecting reasonable enquiry time

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