INTM333580 - Double Taxation Applications and Claims: repayment interest: Correspondence about entitlement to repayment interest
If you receive any correspondence or other enquiry about entitlement to repayment interest you should refer the matter to the Base Protection Policy Team in Business, Assets & International (BAI).
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.