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

– see also Interest receivable

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

EU member states

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

– see SAYE

Share incentive plans

Share option schemes

Stock dividends

Territorial scope of charges

TESSAs

Transactions in deposits

Unit trust schemes