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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: discretionary payments taxed as employment income - 2010-2011 onwards - repayment supplement

Repayment supplement is due by reference to the year to which the claim relates. That is fixed by the year in which the discretionary payment is made and not the year(s) in which the tax being repaid was originally paid.

The relevant time from which supplement is calculated is 31 January next following the end of the tax year to which the claim relates.