Interest on repaid inheritance tax

I have received a refund of inheritance tax on a deceased person's estate. Interest has also been paid. Is the interest subject to income tax?

Hi STANLEGAL,
You do not mention how the interest arises.
If the interest is from the estate itself, then this is subject to Income Tax.  
If the interest is charged by HMRC for late payment or late filing, then this is not subject to Income Tax.
Thank you. 
 

Can you clarify this response please? Please confirm if the interest received on an IHT repayment is taxable for the Estate.

Hi Jenna Fyfe,
No as this is not income generated from an asset.
Thank you.