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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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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.