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