Tax depositsA4.635 Certificates of tax depositUp until 23 November 2017, HMRC accepted deposits from persons liable to income tax and capital gains tax in respect of which it issued certificates of tax deposit in accordance with the terms of a prospectus1. The purpose of the deposits was to enable taxpayers to provide for tax payable in the future, the amount of which may have been unknown or in dispute, and to provide protection against a charge to interest on tax paid late. It was not possible to purchase certificates of tax deposit against future corporation tax on
Up until 23 November 2017, HMRC accepted deposits from persons liable to income tax and capital gains tax in respect of which it issued certificates of tax deposit in accordance with the terms of a prospectus1. The purpose of the deposits was to enable taxpayers to provide for tax payable in the future, the amount of which may have been unknown or in dispute, and to provide protection against a charge to interest on tax paid late. It was not possible to purchase certificates of tax deposit against future corporation tax on
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