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Brief
"On 17/02/2025, the Her Majesty’s Revenue and Customs (HMRC) issued an update regarding VAT Repayment Supplement Manual. This manual provides guidance to HMRC staff on circumstances when they might become liable to pay a repayment supplement to a business, including scenarios where a trader's account is under-enquiry or incorrect. The document outlines procedures for handling these situations, including records to keep and appeals against refusal to pay."
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