Abolition for companies

Applicable transfers

Appropriations of trading stock

Appropriations to and from trading stock

Bare trustees

Beneficial owner subsequently becoming trustee

Bond washing generally

Calculations

Settlement day outside interest period

Treated as making, determination

Charge to tax

Accrued income losses and long or straddling periods, relief for

Generally

Income charged

Persons liable

Profits

Remittance basis

Chargeable gains

Disposals and transfers

Disposals but not transfers and vice versa

Generally

Identification of securities

Charitable trusts

Charities

Civil proceedings for recovery of property

Conversion of securities

Death

Double taxation relief

Borne overseas tax

Estates in administration

Euroconversion

Excluded transferors and transferees

Charitable trusts

Disregard of certain payments and transfers

Individuals, small holdings

Manufactured payments, makers of

Non-residents

Pension scheme trustees

Personal representatives, small holdings

Small holdings

Traders

Trustees of disabled person's trusts, small holdings

Excluded transfers

Sale and repurchase agreements

Stock lending

Exclusions

Charities

Dealers in securities

Disabled person's trust, nominal value of securities not exceeding £5,000

Generally

Individual taxable only on remittance basis (pre-6 April 2008)

Individual transferor, nominal value of securities not exceeding £5,000

Non-resident transferor

Personal representatives, nominal value of securities not exceeding £5,000

Exemptions, interest on securities

Foreign trustees

Generally

Losses

Unrealised interest received by transferee after transfer

Foreign currency

Interest payable

Nominal value of securities

Foreign currency securities

Nominal value

Sterling equivalent of payments on transfer

Unrealised interest payable in foreign currency

Foreign securities

Delayed remittances

Rebate amounts and interest

Funds in court

Further transactions treated as transfers

Generally

Gilt strips

Gilt-edged security strips

Historical taxation of accrued interest

Holding of securities, meaning

Interest and interest periods

Apportionment of interest over long period

Charge to tax over long period

Default

Generally

Interest applicable to securities in an interest period

Interest payment day, meaning

Interest period not to exceed twelve months

Interest period, meaning

Interest, meaning

Settlement day, meaning

Interest in default

Transfers with unrealised interest

Transfers with/without accrued interest

Interest on borrowed gilts, manufactured interest payments

Interest payment day, meaning

Interest period, meaning

Interest, meaning

Interpretation

Legatees, transfer to

Loan relationships

Loss relief

Foreign trustees

Generally

Manufactured payments, makers of

New issues of securities

New securities issued with extra return

Nominal value of securities

Foreign currency securities

Generally

Nominees

Nominees, transfers by or to

Overview

Payments treated as made on transfer

Interest in default

Variable rate securities

With accrued interest

With unrealised interest

Without accrued interest

Permanent interest bearing shares

Retirement schemes

Sale and repurchase arrangements, excluded transfers

Scope

Securities

Meaning

When of the same kind

Self-assessment returns

Settlement day, meaning

Settlements

Stock lending

Stock lending, excluded transfers

Trading stock appropriations

Trading stock, appropriation

Transfer and holding

Acquisition of securities

Chargeable securities

Deemed holding

Entitlement to securities

Excluded securities

Holding securities

Meaning of securities

Nominal value of securities

Scottish partnerships

Securities of the same kind

Transfer, meaning

Transfer of assets abroad

Transferees

Excluded persons

Meaning

Transferors

Excluded persons

Meaning

Transfers with accrued interest

Generally

Payments treated as made on transfer

Relief available to transferee

Transfers without accrued interest

Accrued amount and rebate amount together

Generally

Rebate amount, meaning

Relief available to transferor

Trustees

Accrued income treated as settlement income

Bare trusts

Beneficial owner becoming trustee

Discretionary settlements

Foreign, interest on securities involving losses

Generally

Informal parental settlements

Interest in possession settlements

Owner becoming entitled to securities as

Settlor-interested settlements

Transfers by or to

Transfers to and from trustees

Types of transfers

Unrealised interest

Generally

In default

Unrealised interest, transfers with

Generally

Interest in default

Unremittable transfer proceeds

Generally

Relief for

Withdrawal of relief

Variable rate bonds

Variable rate securities

Meaning

Transfers of

With accrued interest, transfers with

Generally

Interest in default

Without accrued interest, transfers

Generally

Interest in default