Savings and investment income
Capital redemption policies, gains
Certificates
Certified contractual savings schemes: chargeable gains
Charges to tax
Charitable trusts, exemptions
Claims for relief for special withholding tax
Classification
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
Generally
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
Interest
Authorised unit trust distributions
Building society dividends
Charge to tax
Discounts
Funding bonds
Income charged
Industrial and provident society payments
Open-ended investment company distributions
Person liable
International obligations
Life annuity contracts, gains
Meaning
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
Generally
Rate of tax
Generally
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
SAYE
Share incentive plans
Share option schemes
Stock dividends
Territorial scope of charges
TESSAs
Transactions in deposits
Unit trust schemes