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HMRC internal manual

VAT Repayment Supplement Manual

HM Revenue & Customs
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Relevant 30 day period: amending the trader’s details

If, during the process of verifying a repayment return or claim, notification of amendments to be made to the:

  • address,
  • bank account details, or
  • other registered particulars

is received, the time taken to verify and make these amendments does not count towards the 30 day period.

This is not however included in section 79 VATA but HMRC has to take time out of the repayment process to make the amendments. Nevertheless such amendments should be made as quickly as possible so as to avoid HMRC delay. The repayment supplement (RS) clock stops when the necessity for the amendments becomes known to HMRC and restarts when the amendment is made.

The number of day’s deductible is then updated to the system. HMRC delay during this process must not be included in the total number of day’s deductible.

In some cases notifications for amendments to be made may be received on a separate occasion to the return or claim. Such notifications must be actioned promptly as failure to do so may result in failed repayments at a later date.