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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT applications and claims - Types of income: Interest

Loan Stock quoted on a Stock Exchange

The legislation that applies to payments of interest from sources within the UK changed so that interest paid after 31 March 2001 on stocks that are quoted on a recognised stock exchange is paid without deduction of tax. Other amounts of interest that are paid by a company remain payable after deduction of tax.