HMRC have updated their guidance (International Manual at INTM333520) to reflect a change to the entitlement of EU and EEA resident companies to repayment interest. From 1 July 2025 for claims relief under a double taxation agreement repayment interest will now be payable only in respect of repayments of income tax to companies which are within the charge to UK corporation tax as regards the underlying income.
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HMRC have updated their guidance (International Manual at INTM333520) to reflect a change to the entitlement of EU and EEA resident companies to repayment interest. From 1 July 2025 for claims relief under a double taxation agreement repayment interest will now be payable only in respect of repayments of income tax to companies which are within the charge to UK corporation tax as regards the underlying income.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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