Deposit-takers
Assessments
Amended returns
Generally
Powers
Time limits
Certificates of deposit
Certificates of non-liability to income tax, penalties
Collection of tax
Accounting period, meaning
Amount payable
Assessments
Delivery of returns
Generally
Overview
Payments subject to
Power to make regulations
Return periods
Set-off claims
When tax is due
Denial of relief for expenses relating to compensation
Deposit, meaning
Discretionary or accumulation settlements
Duty to deduct sums
Exceptions
Generally
Enforcement by deduction from accounts
Generally
European Economic Area (EEA) Agreement
General client account deposits
Generally
Interest
Interest payments
Certificate of non-liability to tax
Consequential amendments
Gross payments
Information
Joint accounts
Non-UK residence, declaration
Notice of deduction
Prescribed persons
Records
Relevant investments
Transfer of business from one financial institution to another
Transitional provisions and savings
Investment, meaning
Investments held outside the UK
Lloyd's premium deposit funds
Meaning
Non-resident beneficiaries, declarations
Individuals
Personal representatives
Scottish partnerships
Settlements
Other investments
Overview
Power to make regulations/orders
Prescribed conditions not met, power to make regulations
Prescribed persons as deposit-takers, power to prescribe
Qualifying certificates of deposit
Qualifying time deposits
Qualifying uncertificated eligible debt security units
Regulations, saving for
Relevant investments
Restrictions on relief for deductions
Returns
Accounting period, meaning
Amended
Amount payable
Payments in an accounting period
Payments otherwise than in an accounting period
Periods
Set-off claims
When tax due
Sale and repurchase of securities
Surcharge on banking companies
Uncertificated eligible debt security units