Updates: VAT Repayment Supplement Manual

2023

25 April 2023 published amendments

Appeals against refusal to pay repayment supplement

Guidance amended under subheading 'Our view of the law'

24 February 2023 published amendments

About repayment supplement

Two new paragraphs added at the top of the page

Who do we pay repayment supplement to?

Guidance amended to remove the first two paragraphs

23 January 2023 published amendments

Who do we pay repayment supplement to?

First paragraph amended

2022

19 December 2022 published amendments

Who do we pay repayment supplement to?

Two new paragraphs added at the top of the page

2020

28 October 2020 published amendments

How to deal with situations affecting reasonable enquiry time

Guidance amended under subheading '2. You are unsuccessful in commencing the enquiry because the trader has failed to respond to your telephone calls and letters'

2018

14 December 2018 published amendments

Time allowed for enquiries, correcting errors and amending details

The guidance under the 'Visits' part has been amended

2017

4 May 2017 published amendments

Who do we pay repayment supplement to?

Amendments have been made to the 'Claim under Section 33, 33A, 33B and 33C' part

15 February 2017 published amendments

Time allowed for enquiries, correcting errors and amending details

Sentence under the 'Reconsidering and follow up' part amended to include the word 'working'

6 February 2017 published amendments

Time allowed for enquiries, correcting errors and amending details

First bullet point under the subheading 'First contact' amended to include the word 'working'