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HMRC internal manual

VAT Repayment Supplement Manual

HM Revenue & Customs
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The law and legal powers: in what circumstances does repayment supplement become due

Subject to certain qualifying conditions (see VATRS03200), if the net time taken to authorise payment of a valid repayment return or a claim made under sections 33, 33A or 33B VAT Act 1994 exceeds 30 calendar days, we will be liable to pay a supplement of 5% of the net amount claimed or £50, whichever is the greater.