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Contents

Official guidance
Repayment Claims Manual

RM2588P · Repayment computation: issuing a manual Payable Order: supplement

  • RM2588 · Issuing manual payable order: repayment supplement: introduction
  • RM2592 · Issuing manual payable order: supplement due
  • RM2596 · Issuing a manual payable order: Relevant time
  • RM2600 · Issuing a manual payable order: The tax month
  • RM2604 · Issuing a manual payable order: Calculation of supplement
  1. Repayment computation: issuing a manual Payable Order: supplement: contents
  2. Issuing manual payable order: supplement due

RM2592 | Issuing manual payable order: supplement due

From HM Revenue & Customs · Repayment Claims Manual

Do not give supplement in a BES relief case unless the company

  • started trading within 2 years of the issue of shares

and

  • has been trading for at least 4 months

In BES relief cases where the above conditions are met and in all other cases to decide if supplement is due.

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