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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.3 UK resident companies—calculation of taxable profits /Income that is exempted from corporation tax / D1.366 Income from savings certificates

D1.366 Income from savings certificates

Corporate tax

No liability to corporation tax arises in respect of income from authorised savings certificates¹. For these purposes, a savings certificate is 'authorised' if its acquisition was not prohibited by Treasury regulations

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D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

E8.810 Application for a National Insurance number

A4.557 Late filing penalties—company tax returns

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

C2.108 Contingent liabilities

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.1167 Payments made after leaving and after issue of form P45

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'