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HMRC internal manual

Repayment Claims Manual

Issuing manual payable order: supplement due

Do not give supplement in a BES relief case unless the company

  • started trading within 2 years of the issue of shares


  • has been trading for at least 4 months

In BES relief cases where the above conditions are met and in all other cases use the chart below to decide if supplement is due.

Click here to see Flowchart