– see also Deposit-takers

Accounts

Gifts with reservation

Held as trustee/power to dispose of

Left out of return, additional inheritance tax

Amalgamations

Cashbacks

Certificates of non-liability to income tax, penalties

Change of status

Capital allowances

Certified SAYE savings arrangements

Distributions

Generally

Change of status to commercial company

Chargeable gains

Change of status to commercial company

Generally

Permanent interest bearing shares (PIBS)

Conversion to banks

Bonuses received by shareholders and depositors, chargeable gains

Costs of including statutory cash bonuses

Deceased account holder entitlement to shares

Corporate bonds

Corporation tax charge

De-mutualisation, windfall payments

Deduction for incidental costs of issuing shares

Deduction of tax at source

Duty to deduct tax

Exception from duty to deduct tax

Securities, dividends or interest paid

Deductions at source

Demutualisation

Demutualisation relief

Generally

Demutualisation, windfall pay-outs

Deposit-takers

Dividends

Corporation tax

Generally

Interest, treated as

Dormant accounts

Dormant accounts, transfer of

Generally

Gilt-edged securities

Individual savings accounts

Instruments exempt from duty

Intangible fixed assets, transfer of business to a company

Interest

Money paid under unauthorised demand

Tax repaid, entitlement

Interest or dividends not treated as distributions

Interest paid

Claiming tax back for people unable to act for themselves

Corporation tax

Deduction of tax

Dividends treated as interest

Paid without deduction of tax

Investor protection fund, contributions to

Loan relationships

Marketable securities

Mortgage interest relief at source

– see MIRAS

Mutual societies, transfers of business or engagements

Non-distributions

Notices requiring information, taxpayers whose individual identities unknown

Permanent interest bearing shares (PIBs)

Personal equity plans

Qualifying corporate bonds

Qualifying lenders

Regulations

Invalid, restitution of money paid under

Transitional, validity

Ultra vires

Repossession of property/payment of arrears, MIRAS self-certification/notice of Revenue approval

Securities, interest and dividends payable

Shares, rights to acquire

Tax free remuneration paid to director

Tax-exempt special savings accounts

TESSAs

Transfer of business to a company

Generally

Shares and rights to shares in successor company

Transfers of business

Transfers of SAYE savings arrangements

Transitional provisions