TDSI bulletin 40
Updated 6 April 2016
This content is obsolete from 6 April 2016.
1. Changes to tax deduction scheme for interest (TDSI) guidance notes
The latest (2012-10) version of the TDSI guidance notes are now available on HM Revenue and Customs (HMRC) website.
The main changes are to sections:
- 1.6 - redrafted
- 1.7 - legislative change from S17/18 to Sch23 to FA 2011
- 2.2 - amendment to qualifying time deposits (QTD) date
- 2.6 - HMRC Trust rulings were only given for Trusts in existence in 1991
- 2.17 - New QTD rules from 6 April 2012
- 2.28 - tenancy deposit protection scheme
- 3.23 - R85 retrospection
- 3.48 - debt relief order and individual voluntary arrangements
- 7.2 to 7.4 - Correcting interest mistake
2. Future Articles
The purpose of TDSI bulletins is to clarify areas of the TDSI guidance notes. If you feel that any aspect of the guidance is unclear contact:
Shan Jones
Telephone 0151 472 6269