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HMRC internal manual

Self Assessment Claims Manual

From
HM Revenue & Customs
Updated
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Overpayment relief: Repayment supplement

Repayment supplement or interest is due on the amount repaid as a result of the overpayment relief claim, see SAM111000, after taking into account any liability arising on other sources or in other years as a consequence of the claim, see SACM12165.

If the claimant is a company the net relief attracts repayment interest, see COM128000.

Section 824 ICTA

Chapter 4 of Part 6 ITTOIA 2005