60-652 Flowchart: Entitlement to a repayment supplement
In R & C Commrs v Our Communications Ltd  BVC 1,852, the Upper Tribunal (UT) held that s. 79 applies only to claims for VAT repayments that are made on a VAT return, i.e. s. 79 does not apply to a voluntary disclosure of under-claimed input tax. The company successfully reclaimed VAT by way of voluntary disclosure.
1 Outstanding return
A repayment supplement is not due if an earlier return was outstanding when HMRC received the repayment return.
2 Correction to return
Only correct repayment returns, and those requiring minimal corrections, may qualify for a repayment supplement