How is early repayment CT interest taxable?

Hello, I have a few questions. I paid corporation tax early, so the interest is growing. The total tax owed for 23-24 was about £4,000. I paid £3930 because there was a credit of £70 on the account. Now, this was the final corporation tax return (ceased trading) and I plan to file a DS01. Until I file a DS01, the early repayment interest still grows, so I'll in credit for about £200 by then. How do I pay tax on that? technically, form £200 I should pay about £40 tax, then get a return of £160. But I already stopped trading and filed final CT. Do I need to do anything? Does HMRC handles this automatically? Thanks

Hi fadufahiced,
Accruing interest is not refundable until the payment due date for the accounting period is reached (9 months & 1 day after end of accounting period).
If you are expecting a repayment of any credit interest you will need to ensure the company is not struck off until after this payment due date.
Please also be advised that we do not charge tax on credit interest.
Thank you.