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HMRC internal manual

Company Taxation Manual

Building societies: deduction of income tax: deduction of income tax from interest on marketable securities - return period

Building societies have to account for the income tax deducted from interest on marketable securities in accordance with the provisions of ITA07/S949 or ITA07/S950, for return periods set by ITA07/S947.

Return periods (CTM35110) for this purpose, cover each complete quarter within an accounting period, ending on the last day of February, May, August and November.

The tax is accounted for on the same form CT61(Z) as the tax deducted from dividends and interest on ordinary investment and savings accounts, and is due on the same dates.