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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Authorised investment funds (AIFs): gross payment of interest distributions: guidance notes

Guidance notes for the use of authorised investment funds (trustees, depositaries, managers and administrators) on the arrangements for payment of interest distributions without deduction of tax have been prepared. They also include details of the provisions for audit of those arrangements. If you need to consult this guidance it is on the HMRC Internet within Practitioner Zone - Specialist Publications, or search on ‘authorised investment fund guidance notes’.