IHTM30554 - Erroneous or excessive repayments of tax: interest supplement

Any repayment of tax or interest carries interest known as the 鈥榠nterest supplement鈥� (IHTM31665). When an interest supplement is erroneous or excessive if the error is made because of inaccurate information given by us on form Sect 6 (IHTM31641), these instructions apply.