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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Issuing manual payable order: repayment supplement: introduction

When supplement is due it is calculated at a rate of interest on the amount of the delayed repayment. The rate of interest is applied for a period starting at what is called the`relevant time’ and ending at the end of the `tax month’ in which either the repayment or set off is made.

The computer will calculate supplement for you except when
 

  • a previous manual payable order has been issued

or

  • there have already been four or more repayment computations for the year

or

  • you entered N in REPAYMENT SUPPLEMENT DUE

In the above circumstances you have to calculate any supplement manually. To do this decide
 

  • if supplement is due (RM2592)
  • the relevant time (RM2596)
  • the tax month (RM2600)
  • the amount of the supplement (RM2604).