INTM333530 - Double Taxation Applications and Claims: repayment interest: Member states of the European Economic Area - (EEA) and associated territories

For payments received on or before 30 June 2025, repayment interest could accrue and be payable to companies resident in member states of either the European Union or the European Economic Area (EEA).


Member states of the European Economic Area:

Austria

Belgium

Bulgaria

Cyprus

Czechia

Denmark

Estonia


For payments received on or after 1 July 2025, repayment interest can only accrue where the company entitled to the repayment is chargeable to UK corporation tax as regards the underlying income.