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Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.

• Updated: 19 July 2004

How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.

• Updated: 27 August 2024

This page provides information on the outputs and outcomes definitions for the UK Shared Prosperity Fund.

• Updated: 8 March 2023

Find out about the rules when a benefit is provided as part of optional remuneration arrangements.

• Updated: 1 April 2020

This is a guide to using the Taking Part survey online data analysis tools.

• Updated: 8 November 2016

How benefits, charges and payments for judicial pension schemes of Chapter 2 members are affected by the public service pensions remedy (also known as McCloud).

• Updated: 5 October 2023

Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).

• Updated: 5 October 2023

Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme

• Updated: 30 December 2019

Find out about partial exemption special methods for government departments.

• Updated: 29 March 2023

This section of the SEPs Resource Hub provides an explanation of SEP specific words and terms used throughout the guidance.

• Updated: 22 July 2024