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HMRC internal manual

Company Taxation Manual

Investment trusts: interest distributions: gross interest distribution - guidance notes on not-ordinarily resident investors

Although specific guidance notes for investment trusts have not been drawn up on arrangements for making interest distributions without deduction of tax, there is guidance for authorised investment funds (depositaries, managers and administrators) on the arrangements for payment of interest distributions without deduction of tax, which include details of the provisions for audit of those arrangements. If you need to consult this guidance it can be found on the HMRC Internet pages within the Tax Agents and Advisor zone - Library - Publications - Specialist Publications. The relevant document under the specialist publications is called ‘authorised unit trust and open-ended investment companies interest distribution guidance notes’.