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VAT Repayment Supplement Manual

Publication Date: 2020

Publisher: Bloomsbury Professional

Copyright: 2020 Crown copyright

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 October 2020

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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