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HMRC internal manual

International Manual

HM Revenue & Customs
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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, 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 Specialist Personal Tax, PT International Advisory.

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 for the period in which they received the income to which the repayment relates.