Repayment supplement
Action by traders
Amount
Appeals
Arm of Japanese Government, entitlement
Capital gains tax
Cheque payments
Claim involving two or more years
Class 4 National Insurance contributions
Commissioners' refusal to pay
Generally
Non-receipt of returns, furnished by post
Commissioners' requirement to pay
Computation of period
Conditions
30-day period for repaying
Generally
Overstated repayment
Repayment delay if earlier return, etc. outstanding
Return submitted on time
Delay by commissioners, time limit
Direct tax treatment
Duration of period
Entitlement
Amount due, determination
Generally
Raising and answering inquiry, time
Return received when delivered
Entitlement, flowchart
Entitlement, revised postponement/in consequence of claim
Exceeding of 30-day period
Continuing failure to pay tax
Failure to submit returns/pay VAT
General provision
Generally
Income tax
Individuals and others
Interaction with interest
Interest rate
Local authorities and similar bodies
Member states freedom of establishment
Non-resident bank, entitlement
Non-resident companies
Payment
Periods excluded from 30 days
Correction of errors or omissions
Generally
Time to make inquiries
Postponement of corporation tax, carryback of surplus advance corporation tax
Purchase completed in one VAT period, opted for tax in next period
Relationship with interest in cases of official error
Relief from tax
Corporation tax
Income tax
Repayments attracting supplement
Repayments not attracting supplement
Set off
Time from which entitlement runs
Voluntary disclosure of under-claimed input tax
When written instruction issued
