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If you receive any correspondence or other enquiry about entitlement to repayment interest, especially from or on behalf of a company (including an unincorporated body) that is not resident in one of the countries or territories listed at INTM333530 you should refer the matter to the Double Tax Treaty team in Large Business.

It is worth noting that after 30 June 2025, companies not resident in an EEA member state or an associated territory do not qualify for repayment interest unless they are within the charge to UK corporation tax (i.e. they are carrying on a business in the UK through a Permanent Establishment) for the period in which they received the income to which the repayment relates.