SolvedSACM12170 | Overpayment relief: Repayment supplement
From HM Revenue & Customs · Self Assessment Claims Manual
Repayment supplement or interest is due on the amount repaid as a result of the overpayment relief claim, see SAM111000, after taking into account any liability arising on other sources or in other years as a consequence of the claim, see SACM12165.
If the claimant is a company the net relief attracts repayment interest, see COM128000.