Erroneous or excessive repayments of tax: interest supplement
Any repayment of tax or interest carries interest known as the ‘interest supplement’ (IHTM31665). When an interest supplement is erroneous or excessive
if the error is made because of inaccurate information given by us on form Sect 6 (IHTM31641), these instructions apply but
if the error is because of a miscalculation by Accounts Office Shipley (AOS), you should write to AOS drawing their attention to the error and inviting them to recover the sum overpaid.