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Contents

Official guidance

VAT Repayment Supplement Manual

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VATRS10050 · How to use this guidance
VATRS10100 · About repayment supplement
VATRS10210 · Who do we pay repayment supplement to?
VATRS10220 · What starts and stops the 30 day clock?
VATRS10230 · Time allowed for enquiries, correcting errors and amending details
VATRS10240 · Records to keep
VATRS10250 · How is repayment supplement paid?
VATRS10260 · Appeals against refusal to pay repayment supplement
VATRS10270 · Reconsideration, reduction and recovery
VATRS10280 · Trader says amount is insufficient
VATRS10300 · How to work pre-credibility checks to avoid repayment supplement
VATRS10400 · How to deal with situations affecting reasonable enquiry time
VATRS01000 · Introduction
VATRS01100 · Introduction: what is repayment supplement
VATRS01200 · Introduction: who is this guidance for
VATRS01300 · Introduction: how to use this guidance
VATRS01400 · Introduction: where to go for advice
VATRS02000 · The law and legal powers
VATRS02100 · The law and legal powers: in what circumstances does repayment supplement become due
VATRS02200 · The law and legal powers: the law
VATRS02300 · The law and legal powers: is a claim for repayment supplement required
VATRS03000 · Principles of repayment supplement
VATRS03100 · Principles of repayment supplement: when is repayment supplement payable
VATRS03200 · Principles of repayment supplement: qualifying conditions
VATRS03300 · Principles of repayment supplement: when is repayment supplement treated as a VAT credit
VATRS03400 · Principles of repayment supplement: ex-gratia payments
VATRS03500 · Principles of repayment supplement: repayment supplement and set off
VATRS03600 · Principles of repayment supplement: impact of pre-payment credibility queries on repayment supplement
VATRS04000 · Relevant 30 day period
VATRS04100 · Relevant 30 day period: when can the 30 day period start
VATRS04200 · Relevant 30 day period: reasonable enquiry time
VATRS04300 · Relevant 30 day period: deductible reasonable enquiry time
VATRS04400 · Relevant 30 day period: correction of errors
VATRS04500 · Relevant 30 day period: amending the trader’s details
VATRS04600 · Relevant 30 day period: the written instruction directing the making of the payment or refund
VATRS04700 · Relevant 30 day period: suspended returns
VATRS04800 · Relevant 30 day period: inhibiting repayments
VATRS05000 · Reconsiderations and appeals
VATRS05100 · Reconsiderations and appeals: requests for payment of repayment supplement
VATRS05200 · Reconsiderations and appeals: appeals against refusal to pay repayment supplement
VATRS06000 · Reduction or recovery of a repayment supplement
VATRS06100 · Reduction or recovery of a repayment supplement: recovery of repayment supplement paid in error
VATRS06200 · Reduction or recovery of a repayment supplement: reduction of a repayment claim or return

Official guidance
VAT Repayment Supplement Manual

VAT Repayment Supplement Manual

From HM Revenue & Customs

Begin readingHow to use this guidance