A4.217 Interest on tax overpaidAs 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: (a) under corporation tax self-assessment, see A4.632; or (b) in the case of overpayment of instalments of corporation tax by a large company or a very large company, see A4.633As regards payments of credit interest for corporation tax paid early under self-assessment, see A4.634.
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:
(a) under corporation tax self-assessment, see A4.632; or
(b) 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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