»Ê¹ÚÌåÓýapp

Non qualifying countries

Repayment interest isÌýpayable to companies within the charge to UK corporation tax (i.e. those which are either UK resident or which carry on business in the UK through a Permanent Establishment).

Repayment interest will accrue to and be payable also to companies that are within the EU/EEA provided that the company is eligible for repayment interest of income tax in respect of payments received on or before 30 June 2025.

However, companies resident in a country that was not a member state of the EU/EEA do not qualify for repayment interest unless the repayment relates to income received in an accounting period for which the company is within the charge to UK corporation tax.

While the following territories or States had close links with one or more EEA Member States, they were not member states of the EEA and companies resident there did not qualify for repayment interest. »Ê¹ÚÌåÓýappse territories are:

Andorra

Channel Islands (Guernsey, Jersey)

Faroe Islands

Greenland

Isle of Man

Monaco

San Marino

Switzerland

Vatican CityÌý