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HMRC internal manual

International Manual

Double Taxation applications and claims: repayment supplement: When is repayment supplement added to a repayment

Repayment of income tax deducted at source

A repayment supplement is added to any repayment of income tax deducted at source in a year of assessment where that repayment is made after the 31 January next following that year of assessment.

A repayment supplement is also added to any payment of tax credit made after the 31 of January next following the year of assessment to which the tax credit applies.

The repayment supplement is calculated from the relevant 31 January to the date on which the repayment, or payment of tax credit is issued.

If the income tax that you are repaying was not deducted at source but paid by or on behalf of the claimant repayment supplement may be payable from a different date.

Repayment of income tax not deducted at source

Ask Specialist Personal Tax, PT International Advisory to tell you the date from which repayment supplement is payable if you are repaying income tax that was not deducted at the time of payment of the income.