CH146220 - Interest: repayment interest: special provisions for start dates: overview
You must check whether, and from which date, the FA 2009 interest rules apply to the tax or duty you are dealing with. See CH140160 for full details.
»Ê¹ÚÌåÓýapp general rule for repayment interest, see CH146040, is changed by special provisions in particular circumstances.
Special provisions for the repayment interest start dates apply to
- income tax deducted at source, see CH146240,
- carry back of losses and averaging, see CH146280,
- mortgage interest relief at source (MIRAS), see CH146320, and income accumulated under certain trusts, see CH146360,
Special provisions for VAT apply to
- VAT payments on account, see CH146410
- Where there are outstanding VAT returns, see CH146430
- Where there is a failure to comply with a requirement to give security as a condition of releasing a VAT credit, see CH146460
- Common period rule for VAT, see CH146470
- Recovery of overpaid repayment interest as late payment interest, see CH146490