Latest TDSI (Tax Deduction Scheme for Interest) guidance notes
The latest version of the TDSI guidance notes for financial institutions has now been published by HMRC. These notes provide general guidance for financial institutions on how to operate the scheme and deduct basic tax rate (BRT) from appropriate interest payments. They replace TDSI Guidance Notes issued in March 2012.
The guidance notes are available from HMRC.
Published 17 October 2012
SOURCE: CCH Online