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HMRC internal manual

VAT Repayment Supplement Manual

HM Revenue & Customs
, see all updates

The law and legal powers: is a claim for repayment supplement required

Section 79(1) VAT Act 1994 does not require the claimant to submit a claim.

Repayment supplement is usually paid automatically if it becomes due. A taxpayer does not have to submit a claim, but in the event you receive one this should be forwarded to the Repayment Supplement team in Wolverhampton to consider.