Where a claim for VAT is made on a return and HMRC does not pay it within 30 days, and has taken no action to verify the claim, it must pay a repayment supplement. But is this the case with a claim made on an error correction form (formerly, voluntary disclosure)? In Our Communications Ltd (TC2281), HMRC denied liability to a repayment supplement in such a case, but the tribunal saw no basis for this. Section 79 refers to two cases where a supplement can apply: regarding a return, and regarding a 'claim'.
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