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HMRC internal manual

VAT Repayment Supplement Manual

HM Revenue & Customs
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Reconsiderations and appeals: requests for payment of repayment supplement

Repayment supplement (RS) is normally calculated and paid automatically when due. However, there may be occasions, often due to a human keying error, when the wrong number of days is entered into the VAT mainframe.

This may result in a supplement not being paid when it is due. If a trader requests RS you should report the circumstances immediately to the central Repayment Supplement team(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

The team will investigate and authorise a supplement to be paid if applicable, or they will write to the trader explaining why a supplement is not due.

It is important you do not anticipate the RS team’s decision by telling a trader that a supplement will or will not be paid. You should tell the trader that the request will be considered and they will receive a reply shortly.

It is important that all requests for RS are referred to the RS team, who have operational responsibility for RS.