BIM65800 - Solicitors: contents

The guidance in these pages relates to solicitors practising as self-employed individuals or as partners in a partnership or limited liability partnership. It does not cover companies authorised to provide legal services under the Solicitors Regulation Authority rules or solicitors working as employees.

1. BIM65801

   Bank interest received: Liability to tax
2. BIM65805

   Bank interest received: Solicitors’ rules
3. BIM65810

   Interest received on behalf of non-resident clients
4. BIM65815

   Duty to deduct tax on interest paid to a client
5. BIM65820

   Requirement to provide details of interest to HMRC
6. BIM65830

   Temporary loans and guarantees