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CTM47500 | Investment trusts: interest distributions: contents

From HM Revenue & Customs · Company Taxation Manual

Contents20 entries

  1. CTM47505Investment trusts: interest distributions: introduction
  2. CTM47510Investment trusts: interest distributions: when dividends can be designated as interest distributions
  3. CTM47515Investment trusts: interest distributions: prospective investment trust - the intention and reasonable belief test
  4. CTM47520Investment trusts: interest distributions: notification of interest distributions
  5. CTM47525Investment trusts: interest distributions: qualifying interest income - general
  6. CTM47530Investment trusts: interest distributions: qualifying interest income - derivatives
  7. CTM47535Investment trusts: interest distributions: taxation of companies making interest distributions
  8. CTM47540Investment trusts: interest distributions: taxation of investors receiving interest distributions
  9. CTM47545Investment trusts: interest distributions: duty to deduct tax from interest distributions - general
  10. CTM47550Investment trusts: interest distributions: gross interest distributions - automatic entitlement
  11. CTM47555Investment trusts: interest distributions: gross interest distributions - reputable intermediary condition
  12. CTM47560Investment trusts: interest distributions: gross interest distributions - evidence required to demonstrate the residence condition
  13. CTM47565Investment trusts: interest distributions: gross interest distribution - guidance notes on not-ordinarily resident investors
  14. CTM47570Investment trusts: interest distributions: tax vouchers - introduction
  15. CTM47575Investment trusts: interest distributions: tax vouchers - basic rules for sending tax information to recipients
  16. CTM47580Investment trusts: interest distributions: tax vouchers - alternative rules for providing tax information to recipients
  17. CTM47585Investment trusts: interest distributions: tax vouchers - example of alternative rules for providing tax information to recipients
  18. CTM47590Investment trusts: interest distributions: tax vouchers - tax information that should be retained by recipients where alternative rules for providing tax information is adopted
  19. CTM47595Investment trusts: interest distributions: tax vouchers - consolidated tax vouchers
  20. CTM47596Investment trusts: interest distributions: duty to keep and preserve records