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Official guidance
Investment Funds Manual

IFM40700 · Treatment of certain payments

  • IFM40710 · Treatment of certain payments: introduction
  • IFM40720 · Treatment of certain payments: distributions
  • IFM40730 · Treatment of certain payments: hybrid and other mismatch rules
  • IFM40740 · Treatment of certain payments: purchase of own shares
  • IFM40750 · Treatment of certain payments: transactions in securities
  • IFM40760 · Treatment of certain payments: late interest
  • IFM40770 · Treatment of certain payments: deeply discounted securities
  • IFM40775 · Treatment of certain payments: excluded indexed securities
  • IFM40780 · Treatment of certain payments: withholding tax
  1. Qualifying Asset Holding Companies: contents
  2. Treatment of certain payments : contents

IFM40700 | Treatment of certain payments : contents

From HM Revenue & Customs · Investment Funds Manual

Contents9 entries

  1. IFM40710Treatment of certain payments: introduction
  2. IFM40720Treatment of certain payments: distributions
  3. IFM40730Treatment of certain payments: hybrid and other mismatch rules
  4. IFM40740Treatment of certain payments: purchase of own shares
  5. IFM40750Treatment of certain payments: transactions in securities
  6. IFM40760Treatment of certain payments: late interest
  7. IFM40770Treatment of certain payments: deeply discounted securities
  8. IFM40775Treatment of certain payments: excluded indexed securities
  9. IFM40780Treatment of certain payments: withholding tax
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