INTM333540 | Double Taxation Applications and Claims: repayment interest: Countries and territories where companies do not qualify for repayment interest

Non qualifying countries

Companies resident in a country that was not a member state of the EU/EEA do not qualify for repayment interest unless the repayment relates to income received in an accounting period for which the company is within the charge to UK Corporation Tax.

While the following territories or States had close links with one or more EEA Member States, they were not member states of the EEA and companies resident there did not qualify for repayment interest. These territories are:

Andorra

Channel Islands (Guernsey, Jersey)

Faroe Islands

Gibraltar

Greenland

Isle of Man

Monaco

San Marino

Switzerland

Vatican City