Interest
Accrued income profits and losses
Accrued income scheme
Advance corporation tax, restitutionary claims
Agricultural co-operatives payments not treated as distributions
Allocation
Amounts lodged in respect of duty
Annual
Avoidance of tax
Charge on income
Generally
Appeal against
Appeals
Arrangements appearing to produce a post-tax advantage
Assessments
Assessments to
Associated companies of different member states, payments between
Associated company, transfer of participator's rights to
Attribution to permanent establishment
Authorised investment fund distributions
Awarded by tribunal
Compound interest
Generally
Interest paid by HMRC
Interest paid to HMRC
Interest rate determined by tribunal
Supplement and interest if abuse of power
Bank interest
Capital losses on investments wrongly deducted, discovery assessments
Deduction
Estimated assessment raised on club
Receiving or entitled
Banks
Beneficial loans
Building societies
Building societies on tax repaid, entitlement
Cap on relief
Capital gains tax, allowable deductions
Carried forward as loss
Carried interest
Anti-avoidance
Arise in Chapter 5, meaning
Avoidance of double taxation
Ceases to be conditionally exempt
Conditionally exempt
Consideration on disposal etc of right
Disguised investment management fees
Foreign chargeable gains
Interpretation of Chapter 5
Relief for external investors on disposal of partnership asset
Carry-forward and set-off of losses, double taxation relief
Certificates of tax deposit
Charge to tax
Generally
Income charged
Payment goods/services or vouchers
Person liable
Unpaid relevant pension contributions
Charities exempt from tax
Class 1A contributions
Overdue
Remission of
Repaid
Repaid interest
Class 1B overdue
Class 1contributions
Late payment
Rate applicable to judgment debts
Refunded
Relevant employment income from securities
Class 4 contributions
Clients' accounts, treatment as interest or trading income
Co-operative associations
Community amateur sports clubs, exemption
Companies
Deduction of tax
Loan relationships
Compensation
Compound
Calculation of
Entitlement to recover compound interest
Late payment
Treatment of unlawful advance corporation act (ACT)
Compound or simple, premature payment of advance corporation tax
Computation of profits
Corporate and government debt
Corporation tax
Charges on income, double taxation relief
Expense of liquidation
Overdue
Repayments
Corporation tax self-assessment
Country-risk debts
Covid-19 support measures 2018-19 to 2020-21
Credit cards
Damages
Damages, Lloyd's names
Data-gathering powers: relevant data-holder
Date of receipt of cheque/date of payment of cheque into bank account
Deduction
Bank interest
Loan to purchase foreign property
Loan wholly for purposes of trade
Deduction of tax
Deductions disallowed
Default, close company loans to participators
Deposit-takers, duty to deduct tax
Deposits of associated taxpayers, Schedule D liability
Devolved taxes
Disallowed deductions
Disguised
Disguised interest
Distributions
Double taxation relief
Generally
Special relationship rule
Earliest date for charge
Earnings-related contributions
Overdue
Repaid
EC directive
Electronic communications
Employment-related loans
Generally
Enterprise investment scheme relief
Error by commissioners
Errors on the part of the commissioners
Exemption from tax, associated companies in different member states
25 per cent associates
Anti-avoidance provisions
Beneficial entitlement
Conditions for
Definitions
Implementation of EU interest and royalties directive
Issue of exemption notices
Permanent establishment
Person making the payment
Power to amend references
Special relationships
Financial institutions
Financial instruments for managing interest rate contracts
Financial Services Compensation Scheme
Fishing co-operatives payments not treated as distributions
Fixed rate notes stripped of interest coupons
Foreign banks exempt from UK tax on interest received from US corporations
FOTRA securities, computation of profits
Free movement of capital, thin capitalisation rules
Funding bonds
Further assessments to penalty interest
Further provision
Generally
Gilt-edged securities
Gilt-edged securities held by non-residents
Given by way of credit and set-off of credits
Government debt
Government securities
In the ordinary course of banking business, meaning
Income arising
Income tax
Overdue
Repayment
Income tax, money paid under unauthorised demand
Income tax, paid without deduction of
Incorporation
Industrial and provident societies
Industrial and provident society payments not treated as dividends
Informal clearance
Inheritance tax
Inheritance tax due
Inheritance tax, late payment/repayments
Instalment payments
Instalments, on
Companies
Generally
Investment company loans, Ramsay principle
Investments, trading income
Joint purchasers
Land and buildings transaction tax (Scotland)
Land transaction tax (Wales)
Landfill tax
Late payment
Late payment interest
Generally
Late Payment of Commercial Debts (Interest) Act 1998
Late payment of contributions
Class 1
Class 1A
Class 1B
Late payment of tax
Late payment of VAT
Late stamping
Late-payment
Generally
Penalties
Limitations on benefits
Limited on repayment of tax levied in breach of EU law
Loan notes fixed rate of interest from issue to redemption
Generally
Just and reasonable determination
Loan or credit transactions, certain payments treated as interest
Loan relationships
Generally
Loans
Finance purchase of shares, deductible expense
Isle of Man bank, income tax deductible from interest payments
Manufactured
Meaning of interest
Miscellaneous
Mortgage interest capping agreement
Mortgages
National Insurance contributions
Director's loan account
Relief on Class 4 contributions
National Insurance contributions overdue/overpaid
National Savings income bonds, liability for tax
National-Socialist persecution, payments to victims of
Non-deductible
Non-resident companies
Non-residents
Official rate, employment-related loans
Foreign currency loans
Generally
Offshore funds taxed as
Oil extraction activities, repayment of petroleum revenue tax
Open-ended investment company distributions
Ordinary and penalty interest on under-declared levy
Over-deduction on loan capital
Overdue
Overdue levy paid before assessment
Overdue tax
Capital gains tax
Corporation tax
Income tax
Inheritance tax
Value added tax
Overdue/overpaid tax
Corporation tax
Covid-19 measures
Income tax
Inheritance tax
Rates of interest
Overpaid
Overpaid duty, repayment
Overpaid levy
Overpaid tax
Overpayment of VAT due to official error
Appeals
Assessment for interest overpayments
Generally
Rate
Setting rates
Overpayments
Partnership capital
Partnerships
Payable
PAYE
Overdue tax
Overpaid tax
Recovery of
Settlement agreements
PAYE paid late
Payment without deduction of income tax
Payments made due to official error
Penalties on
Penalties, on
Penalty interest
Penalty interest on levy where no return made
Penalty interest on unpaid ordinary interest
Permanent establishment, disallowed deductions
Pre-trading
Prescribed rate
Profit-related pay, shortfall
Property income, losses
Provisional treaty relief scheme
Public revenue
Qualifying payments (cap on relief)
Rate of
Rates
Change in applicable rate, effect
Established rate, meaning
Estate duty
Financial instruments for managing interest rate contracts
Formulae for setting
From 18 August 1989
Generally
Inheritance tax/capital transfer tax, unpaid
Official rate
Operative date, meaning
Reference date, meaning
Repayment supplement
Setting
Tax repaid
Working day, meaning
Rates of interest
Rates, setting
Receivable
Received, input tax
Reclassification of payments as taxable dividends, freedom of establishment
Recovery of taxes and duties
Due in other member states
Foreign taxes
Recovery proceedings
Redemption of loan stock, payment on
Refund of tax or other money by commissioners
Relief
Relief for payments
Relief, cap on
Remission of
Repaid but only with simple interest under the UK law
Repayment
Repayment interest
Corporation tax
Generally
Income tax
Repayment of
Repayment of overpaid VAT
Repayment of tax
Date from which interest runs
Generally
Inheritance (Provision for Family and Dependants) Act 1975
Rate
Repayment of VAT, tribunal's direction
Repayment supplement
Returns, defaults
Sale of, accrued income scheme
SAYE arrangements
Schedule E charge
Securities
Extra return treated as interest
Issued in tranches, additional returns
Self-assessment
Setting rates
Short or yearly interest, determination
Source of interest
Sovereign debts
Special relationship, meaning and effect of
Stamp duty land tax
Overpaid
Penalties
Unpaid
Stamp duty land tax underpayments and repayments
Stamp duty reserve tax
Overpaid
Underpaid
Stamp duty reserve tax underpayments and repayments
Stamp duty underpayments and repayments
Statements about payments
Student loan repayments
Supplementary
Tax avoidance
Generally
Ramsay principle
Tax charged in breach of EU law
Tax repaid, on, rate of
Generally
Setting
Trade loss relief
Carry-forward
Terminal losses
Trade-related, use in carry forward of trade losses
Transfer pricing adjustments
Transfer pricing, interest exceeding arm's length interest
Treaty passport scheme
Trustees of employee share schemes
Under-declared levy
Under-declared tax
Under-deductions
Underpaid tax
Unit trust distributions
Unpaid civil penalties
Unpaid duty
Unpaid levy
Ordinary interest
Penalty interest
Unpaid ordinary interest
Unpaid tax
Late payment interest
Rate of interest
Unpaid tax etc.
Unpaid tax, on
Date from which interest runs
Death of taxpayer
Excess tax on transfers within seven years of death
Generally
Inheritance (Provision for Family and Dependants) Act 1975
Instalment payments
Political party liable
Property accepted in lieu of tax
Rate
Transfers to settlement without interests in possession
Waiver
When paid
Unpaid VAT in case of disaster etc. of national significance
Flooding
Generally
Value added tax
Harmonisation proposal
Overpaid tax (statutory interest)
Reckonable dates
Underpaid
Underpaid tax (default interest)
VAT recovered/recoverable by assessment
Generally
Rate
Setting rates
When paid
Withholding of tax to include
Yearly
Duty to deduct tax
Exceptions from duty