CH146360 | Interest: repayment interest: special provisions for start dates: income accumulated under certain trusts

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.

A special provision changes the repayment interest start date from the general rule, see CH146040, where a claim is made for relief in respect of income accumulated under certain trusts.

If you get a claim for income tax to be repaid under section 228 ITA 1952 (see RM5516) refer the case to HMRC Trusts Edinburgh.

FA09/SCH54/PARA9