Revenue Note for Guidance

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Revenue Note for Guidance

262 Statement furnished by relevant deposit taker

This section provides that a financial institution must give the depositor a voucher, certificate or similar statement showing:

  • the gross amount of any relevant interest paid to the depositor,
  • the DIRT deducted therefrom,
  • the net payment and
  • the date of the payment.

As elsewhere in this Chapter, “payment” of interest includes “crediting” of interest to an account as provided for in section 256(2)(a).

Relevant Date: Finance Act 2021