This Practice Note is about the right to interest on repayments of overpaid tax, whether under a statutory regime, EU law, or the common law (and specifically the law of restitution). It covers direct taxes and VAT. This Practice Note also discusses the corporation tax charge on restitution interest, and EU law on whether overpaid tax may give rise to a right to damages. This Practice Note was produced in partnership with Etienne Wong of Old Square Tax Chambers.