Payment of amounts on return or claimU.K.
5(1)In the case of an amount which—U.K.
(a)has not been paid to HMRC, and
(b)is payable by virtue of a return having been filed or a claim having been made,
the repayment interest start date is the later of the dates mentioned in sub-paragraph (2).
(2)The dates are—
(a)the date (if any) on which the return was required to be filed or the claim was required to be made, and
(b)the date on which the return was in fact filed or the claim was in fact made.