| 词条 | Certificate of Tax Deposit |
| 释义 |
In the United Kingdom, the Certificate of Tax Deposit (CTD) scheme allows individuals and companies to deposit money with HM Revenue and Customs before tax is due. A "Certificate of Tax Deposit" is issued as a receipt for the money deposited. HMRC pays interest on deposits. The scheme was closed on 23 November 2017. [1] Uses of CTDs include when a tax liability is under investigation by HMRC. Making a deposit can help stop late payment interest accruing on the amount owed while it is under investigation. If no tax is found liable, the money can be reclaimed. References1. ^{{cite web |title=Pay your tax bill by Certificate of Tax Deposit |url=https://www.gov.uk/guidance/certificate-of-tax-deposit-scheme |website=gov.uk}} {{Econ-stub}} 1 : Tax legislation in the United Kingdom |
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