Refunds and repayments of tax during COVID-19

Corporation Tax repayments and refunds

Note

This prioritisation of repayments and refunds in the absence of eXtensible Business Reporting Language (iXBRL) accounts will end on 30 June 2021.

Corporation Tax repayments and refunds for accounting periods ending on or after March 2019 are prioritised in the absence of iXBRL accounts.

Where applicable the refunds and repayments will be subject to appropriate checks in selected cases. The iXBRL accounts information must continue to be returned at the earliest opportunity.

Next: Acceleration of Professional Service Withholding Tax interim refunds