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HMRC internal manual

VAT Repayment Supplement Manual

Appeals against refusal to pay repayment supplement

Repayment return or claim

Our view of the law

There is no specific provision to allow an appeal against a refusal to pay repayment supplement but a tribunal considered that section 79(5) (a) VATA 1994 meant that repayment supplement should be treated in the same way as a VAT credit, and consequently the appeal could be heard under the provision of section 83(c) VATA 1994. So as a matter of policy we do not contest the right of appeal against a decision not to pay repayment supplement in relation to repayment returns.

What to do if you receive an appeal

Forward it to the Repayment Supplement Team without delay. All tribunal appeals are dealt with by the Repayment Supplement Team.

Claim under sections 33, 33A, 33B or 33C

Our view of the law

Section 79(5) (b) to (e) provides that in the case of claims under section 33, 33A, 33B and 33C a supplement is treated as a refund under those provisions and is not therefore a VAT credit. None of these provisions are listed within section 83 VATA 1994 as an appealable decision and our view is that repayment supplement in relation to these claims is not an appealable decision.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)