Interest distributions from Authorised Investment Funds paid without deduction of tax
Consultation on a proposal to remove the requirement to withhold tax on interest distributions on UK domiciled bond funds when sold via reputable intermediaries and marketed only to non–UK investors.
Detail
The Government announced at Budget 2013 that it would consult on a proposals set out in this document.
HM Revenue & Customs would like to hear in particular from tax practitioners, fund managers, representative bodies, administrators and other interested parties.
Documents