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HMRC internal manual

Appeals reviews and tribunals guidance

Resolution of appeal: Repayment of tax overpaid

Where the amount of tax due following resolution of the appeal is less than that originally charged, the lesser amount will be due and payable from the date of the original decision and any tax overpaid will be repaid with interest/repayment supplement in line with the appropriate rules.

It is important that repayment is made promptly. For example, in VAT cases if there are unreasonable delays in the payment of statutory interest we may also have to pay an ex- gratia payment to the customer.