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

Capital gains tax

Certificates of tax deposit

Overdue tax

Relevant date

Repayment of tax

Capital gains tax, allowable deductions

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

Certificates of tax deposit Series 7

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 tax

Overpaid tax

Repayment

Corporation tax self-assessment

Country-risk debts

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

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

Average rates

Foreign currency 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

Associated company, meaning

Beneficial entitlement

Company of a member state, meaning

Conditions for

Definitions

Implementation of EU interest and royalties directive

Issue of exemption notices

List of companies

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

Gilt-edged securities

Generally

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 tax

Overpaid tax

Relevant date

Income tax, money paid under unauthorised demand

Income tax, paid without deduction of

Industrial and provident societies

Industrial and provident society payments not treated as dividends

Informal clearance

Inheritance tax

Inheritance tax due

Instalment payments

Instalments, on

Companies

Generally

Investment company loans, Ramsay principle

Investments, trading income

Joint purchasers

Judgement debts

Landfill tax

Late payment

Late payment interest

– see also 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

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

– see also Loan relationships

Generally

Loans

Finance purchase of shares, deductible expense

Isle of Man bank, income tax deductible from interest payments

Loans, cap on income tax relief

Manufactured

Meaning of interest

Miscellaneous

Mortgage interest capping agreement

Mortgages

National Insurance contributions

Director's loan account

Overdue

Overpaid

Relief on Class 4 contributions

National Savings income bonds, liability for tax

National-Socialist persecution, payments to victims of

Non-deductible

Non-resident companies

Non-residents

Official rate

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

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

Overview

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

Prescribed rate

Prescribed rates, inheritance tax

Profit-related pay, shortfall

Property income, losses

Provisional treaty relief scheme

Public revenue

Rate

Caps

Swaps

Rate of

Rates

Bank of England rate

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

Relevant date

Relief

Relief for payments

Remission of

Repaid but only with simple interest under the UK law

Repayment

Repayment claim: notification of error

Repayment interest

– see also Repayment interest

Generally

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

Repayments of income tax and capital gains tax

Returns, defaults

Sale of, accrued income scheme

SAYE arrangements

SAYE option schemes

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

Stamp duty land tax

Generally

Overpaid

Penalties

Unpaid

Stamp duty reserve tax

Generally

Overpaid

Underpaid

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

Treasury powers to change legislation

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

Overpaid

Reckonable dates

Statutory

Underpaid

VAT recovered/recoverable by assessment

Generally

Rate

Setting rates

When paid

Withholding of tax to include

Yearly

Duty to deduct tax

Exceptions from duty