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HMRC internal manual

VAT Repayment Supplement Manual

How to use this guidance

This guidance is for HMRC officers but is also published on the gov.uk internet site for anyone to read. When this guidance says ‘we’ it means HMRC, when it says ‘you’ it means the HMRC officer.

You should always use VATRS10100 as your starting point for guidance on VAT repayment supplement. Use the links at the bottom of that page to see

  • more detailed guidance, or
  • ‘how to’ guides.