Capital redemption policies, gains


Certified contractual savings schemes: chargeable gains

Charges to tax

Charitable trusts, exemptions

Claims for relief for special withholding tax


Company dividends

Deductions at source

Deeply discounted securities

Employment income, receipts falling within both

EU obligations

EU, withholding tax

Computation of income and disposal proceeds

Credit for capital gains tax

Credit for income tax

EC directive

Exchange of information

Exemption certificates


Interaction with other foreign tax

Excluded property, persons domiciled in Channel Islands/Isle of Man

Foreign dividend coupons, sales of

Funds in court

Futures and options, transactions in

Income charged

Individual savings accounts (ISAs)

Industrial and provident societies

Insurance policy gains


– see also Interest receivable

Authorised unit trust distributions

Building society dividends

Charge to tax


Funding bonds

Income charged

Industrial and provident society payments

Open-ended investment company distributions

Person liable

International obligations

Life annuity contracts, gains


National savings

National Savings Bank deposits

Patent royalties

Paying agents obligations

Pension schemes, exemptions and reliefs

Pre-6 April 2005

Priority rules

Purchased life annuities


Rate of tax


Highest part of total income

Income charged

Starting rate

Reporting information

Amount to be reported

Audit and related issues

Election by an entity to be treated as a UCITS

Identity and residence of relevant payees

Negotiable debt securities

Notifying HMRC of reportable payments

Paying agents

Receiving agents

Relevant payee, meaning

Residual entity, meaning

Savings income, meaning

Transitional provisions

Saving Gateway accounts


– see SAYE

Share incentive plans

Share option schemes

Stock dividends

Territorial scope of charges


Transactions in deposits

Unit trust schemes