RE3183+ - Relief Instructions: Repayment Supplement - Delayed repayments to individuals, partnerships, trusts etc. - Contents

RE3183The basic conditions for payment of a supplement
RE3184Individuals resident in European Union member states
RE3185Late submission of return claims on relevant information
RE3186Separate treatment of Income Tax and Capital Gains repayments
RE3187Provisional repayments
RE3188When supplement is not due
RE3189What the Allocation Officer must do
RE3190Additional checks needed in cases of subcontractors in the construction industry
RE3191Business Expansion Scheme cases (see RE3021): Enterprise Investment Scheme cases (see RE3047)
RE3192Calculating the supplement due
RE3193Arranging to pay the supplement
RE3194Issuing a fresh payable order



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