Repayment of amounts paid to HMRCU.K.
2U.K.In the case of an amount which has been paid to HMRC, the repayment interest start date is the later of date A and (where applicable) date B.
3U.K.Date A is the date on which the amount was paid to HMRC.
4U.K.Date B is, in the case of an amount which—
(a)has been paid in connection with a liability to make a payment to HMRC, and
(b)is to be repaid by them,
the date on which the payment became due and payable to HMRC.