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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: miscellaneous charges: Regulation 13 determinations: overpayments


Where a Regulation 13 determination is discharged and this results in a repayment, you should consider whether any repayment supplement is payable.

Regulation 15 covers whether an overpayment qualifies for repayment supplement.

The regulation should be applied to amounts repaid to a contractor after the end of the tax year in which the payment was made: SI2005/2045 reg. 15(1).