Double Taxation applications and claims: repayment supplement: Key points
Repayment supplement is payable for 1996-97 and following years
- on repayments of income tax made after 31 January following the tax year in which the claimant received the income with tax deducted at source
- on payments of tax credit made after 31 January following the tax year in which the claimant received the UK dividend or distribution
- to individuals, including non-residents
- to trustees of a settlement or personal representatives.
- Repayment supplement runs from the relevant 31 January to the date we issue the repayment.
- The time when HMRC received the claim is not a factor in deciding whether or how much repayment supplement is payable.
- Repayment supplement is an entitlement, it does not have to be claimed.
- Different rules apply if the income tax repaid was not deducted at source.