SolvedINTM333610 | Double Taxation applications and claims: repayment supplement: Key points
From HM Revenue & Customs · International Manual
Summary
Repayment supplement is payable for 1996-97 and following years
on repayments of income tax made after 31 January following the tax year in which the claimant received the income with tax deducted at source
on payments of tax credit made after 31 January following the tax year in which the claimant received the UK dividend or distribution
to individuals, including non-residents
to trustees of a settlement or personal representatives.
Repayment supplement runs from the relevant 31 January to the date we issue the repayment.
The time when HMRC received the claim is not a factor in deciding whether or how much repayment supplement is payable.
Repayment supplement is an entitlement, it does not have to be claimed.
Different rules apply if the income tax repaid was not deducted at source.