CH146220 | Interest: repayment interest: special provisions for start dates: overview

From HM Revenue & Customs · Compliance Handbook

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 general rule for repayment interest, see CH146040, is changed by special provisions 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,

Special provisions for VAT apply to

VAT payments on account, see CH146410
Where there are outstanding VAT returns, see CH146430
Where there is a failure to comply with a requirement to give security as a condition of releasing a VAT credit, see CH146460
Common period rule for VAT, see CH146470
Recovery of overpaid repayment interest as late payment interest, see CH146490