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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: legislation: repayment interest

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section Explanation
825 ICTA 1988 Repayment supplement rules.
826 ICTA 1988 Repayment interest rules.
826(5A) ICTA 1988 Repayment interest is brought into account as income for tax purposes for APs ending on or after 1 July 1999.