Summary
This manual provides technical, policy and procedural guidance to HMRC staff, about circumstances when HMRC might become liable to pay a repayment supplement to a business.
Contents
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VATRS10050How to use this guidance
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VATRS10100About repayment supplement
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VATRS10210Who do we pay repayment supplement to?
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VATRS10220What starts and stops the 30 day clock?
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VATRS10230Time allowed for enquiries, correcting errors and amending details
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VATRS10240Records to keep
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VATRS10250How is repayment supplement paid?
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VATRS10260Appeals against refusal to pay repayment supplement
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VATRS10270Reconsideration, reduction and recovery
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VATRS10280Trader says amount is insufficient
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VATRS10300How to work pre-credibility checks to avoid repayment supplement
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VATRS10400How to deal with situations affecting reasonable enquiry time