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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation applications and claims: repayment supplement: Key points

Summary

  • 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.