Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Repayment Supplement Manual

HM Revenue & Customs
, see all updates

Introduction: who is this guidance for

This guidance provides technical, policy and procedural advice for staff in HMRC in relation to VAT repayment supplement (RS). This guidance should not be relied upon by businesses in calculating their tax and duties.

All HMRC procedures and work systems that administer VAT repayment supplement are outlined in this guidance which gives all HMRC managers and staff guidelines relating to:

  • the law,
  • departmental rules, and
  • case law.