Commentary

A4.217 Interest on tax overpaid

Administration and compliance

A4.217 Interest on tax overpaid

A4.217 Interest on tax overpaid

As regards repayment supplements payable to an individual who has overpaid income tax or capital gains tax, see A4.630.

As regards payments of interest to a company which has overpaid tax:

  1.  

    •     under corporation tax self-assessment, see A4.632, or

  2.  

    •     in the case of overpayment of instalments of corporation tax by a large company or a very large company, see A4.633

As regards payments of credit interest for corporation tax paid early under self-assessment, see A4.634.

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