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    1. Home
    2. Business and industry
    HMRC internal manual

    Corporate Finance Manual

    From:
    HM Revenue & Customs
    Published
    16 April 2016
    Updated:
    7 May 2025 - See all updates
    1. Back to contents
    2. CFM70000

    CFM75000 - Other tax rules on corporate finance: deduction of tax: contents

    1. CFM75010
      Introduction to deduction of tax
    2. CFM75020
      Deduction of tax: TDSI
    3. CFM75030
      Deduction of tax: TDSI: guidance and responsibilities
    4. CFM75040
      Deduction of tax: who is a deposit taker
    5. CFM75050
      Deduction of tax: relevant investments
    6. CFM75060
      Deduction of tax: deposits that are not relevant investments
    7. CFM75070
      Deduction of tax: payment without deduction of tax
    8. CFM75080
      Deduction of tax: accounting for tax deducted and audits
    9. CFM75090
      Deduction of tax: certificates
    10. CFM75100
      Deduction of tax: interest paid in the ordinary course of banking business
    11. CFM75110
      Deduction of tax: advances by a bank
    12. CFM75120
      Deduction of tax: derivatives
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