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  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM70000

CFM75000 - Other tax rules on corporate finance: deduction of tax: contents

  1. CFM75010
    Introduction to deduction of tax
  2. CFM75020
    Deduction of tax: TDSI
  3. CFM75030
    Deduction of tax: TDSI: guidance and responsibilities
  4. CFM75040
    Deduction of tax: who is a deposit taker
  5. CFM75050
    Deduction of tax: relevant investments
  6. CFM75060
    Deduction of tax: deposits that are not relevant investments
  7. CFM75070
    Deduction of tax: payment without deduction of tax
  8. CFM75080
    Deduction of tax: accounting for tax deducted and audits
  9. CFM75090
    Deduction of tax: certificates
  10. CFM75100
    Deduction of tax: interest paid in the ordinary course of banking business
  11. CFM75110
    Deduction of tax: advances by a bank
  12. CFM75120
    Deduction of tax: derivatives
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