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Contents

Official guidance
Company Taxation Manual

CTM47500 · Investment trusts: interest distributions

  • 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
  1. Investment trusts: interest distributions: contents
  2. Investment trusts: interest distributions: when dividends can be designated as interest distributions

CTM47510 | Investment trusts: interest distributions: when dividends can be designated as interest distributions

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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