VAT Notice 700/58: treatment of VAT repayment returns and supplements

This notice explains how HMRC deals with VAT repayment returns and when we pay a supplement if there is a delay in the repayment.



This notice cancels and replaces Notice 700/58 (January 2010).

Published 25 January 2010
Last updated 12 July 2017 + show all updates
  1. Section 2 has been updated to confirm when your repayment return will be recorded as being received.
  2. First published.