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HMRC internal manual

Compliance Handbook

Interest: Repayment Interest: When is interest not paid

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.

Repayment interest is not payable on an amount that is payable by HMRC as a result of an order or judgement of a court having power to allow interest on the amount.


If a person is successful in their appeal to the first-tier tribunal and as a result HMRC has to pay or repay an amount to that person, under section 85A of Value Added Tax Act 1994, the amount must be paid with interest. We do not also pay repayment interest.