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).