Notification of interest distributions made without deduction of tax
- Notify HMRC of interest distributions made without tax deduction Trader
UK Statutory Instrument
2009
United Kingdom
The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009
At a glance
What's here
2 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trader 2
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Duty to keep and preserve records
- Keep and preserve records related to interest distributions for 6 years Trader
Browse 21 other sections — procedural / definitional / commencement
Citation, commencement and effect
Structure of these Regulations
Interpretation
Circumstances in which dividends may be treated as interest distributions
Treatment of dividends as interest distributions
Notification of designation of dividends as interest distributions
Interest distributions not to be treated as distributions for purposes of the Tax Acts
Qualifying interest income
Qualifying interest income: further provisions
Interest distributions: effect for investment trust or prospective investment trust
Interest distributions: effect for recipients
Failure to obtain approval as an investment trust
Duty to deduct tax from interest distributions: general
The reputable intermediary condition
The reputable intermediary condition: further provisions
The reputable intermediary condition: consequences of reasonable but incorrect belief
The residence condition
The residence condition: declarations
References to beneficiaries in regulations 17 and 18
Interest distributions: declarations and position of investment trust or prospective investment trust
Information relating to distributions
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