Relevant 30 day period: inhibiting repayments
A repayment inhibit can be set to prevent monetary credits from being released to the trader. They also trigger pre-repayment credibility queries when a repayment return is received.
An inappropriate repayment inhibit could delay payment of a repayment return and result in HMRC becoming liable to repayment supplement. In order to avoid this happening repayment inhibits must be continuously reviewed and removed if they are no longer appropriate.