VATRS10280 - Trader says amount is insufficient
If exceptionally a trader contends that the amount of repayment supplement is insufficient to compensate for the length of delay by HMRC, they can apply for an additional ex-gratia payment through the complaints procedure.
There are strict criteria to qualify for an ex-gratia payment.
Guidance is contained in the Complaints and Remedy Guidance (CRG) manual (financial redress 바카라 사이트“ unreasonable delay). Contact Central Customer and Strategy for further advice and guidance on ex-gratia payments.
Statutory Interest under section 78 VATA is not appropriate in these circumstances because it is specifically excluded by subsection (2). A claim for Statutory Interest can only be considered if repayment supplement is not due.