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Contents

Official guidance

Company Taxation Manual

CTM47500 · Investment trusts: interest distributions

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CTM47505 · Introduction
CTM47510 · When dividends can be designated as interest distributions
CTM47515 · Prospective investment trust - the intention and reasonable belief test
CTM47520 · Notification of interest distributions
CTM47525 · Qualifying interest income - general
CTM47530 · Qualifying interest income - derivatives
CTM47535 · Taxation of companies making interest distributions
CTM47540 · Taxation of investors receiving interest distributions
CTM47545 · Duty to deduct tax from interest distributions - general
CTM47550 · Gross interest distributions - automatic entitlement
CTM47555 · Gross interest distributions - reputable intermediary condition
CTM47560 · Gross interest distributions - evidence required to demonstrate the residence condition
CTM47565 · Gross interest distribution - guidance notes on not-ordinarily resident investors
CTM47570 · Tax vouchers - introduction
CTM47575 · Tax vouchers - basic rules for sending tax information to recipients
CTM47580 · Tax vouchers - alternative rules for providing tax information to recipients
CTM47585 · Tax vouchers - example of alternative rules for providing tax information to recipients
CTM47590 · Tax vouchers - tax information that should be retained by recipients where alternative rules for providing tax information is adopted
CTM47595 · Tax vouchers - consolidated tax vouchers
CTM47596 · Duty to keep and preserve records

Company Taxation Manual
Investment trusts: interest distributions: contents

CTM47505 | Investment trusts: interest distributions: introduction

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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