Interest: Repayment interest: Special provisions for start dates: Overview
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.
The repayment interest start date in the general rule, see CH146040, is changed by special provisions for certain taxes in particular circumstances.
Special provisions for the repayment interest start dates apply to
- income tax deducted at source, see CH146240,
- carry back of losses and averaging, see CH146280,
- mortgage interest relief at source (MIRAS), see CH146320, and
- income accumulated under certain trusts, see CH146360.