Related Commentary  Related HMRC Manuals

412(1)  A person (“the payer” ) who claims relief under this Chapter for a payment of interest made in a tax year is entitled to request the person to whom the interest is paid to give the payer a statement in writing about that interest containing the information specified in subsection (3).

412(2)  That request must be in writing.

412(3)  The information is–

(a)the date when the debt was incurred,

(b)the amount of the debt when incurred,

(c)the interest paid in the tax year, and

(d)the name and address of the debtor.

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