Double Taxation applications and claims: repayment supplement: Entitlement
Who is entitled to repayment supplement
All individuals, resident or non-resident, are entitled to repayment supplement for 1996-97 and subsequent years of assessment.
The trustees of a settlement or the personal representatives are also entitled to a repayment supplement.
For guidance on when repayment interest is payable to companies, including unincorporated bodies, see the section beginning at INTM333500.