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Explanation

ICTA88/S826 provides (amongst other things) for interest to be added to a repayment of income tax made to a company which makes a claim for relief under a relevant Double Taxation Agreement (DTA). This interest is called repayment interest or interest on tax overpaid.

Entitlement to repayment interest changed with effect for payments received on or after 1 July 2025. For guidance about entitlement to repayment interest for companies not resident in the UK see INTM333520.

»Ê¹ÚÌåÓýappre are examples at INTM333560 and INTM333570 that show you how to work out the period for which repayment interest is due.