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About: Certificate of Tax Deposit     Goto   Sponge   NotDistinct   Permalink

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In the United Kingdom the Certificate of Tax Deposit (CTD) scheme allowed individuals and companies to deposit money with HM Revenue and Customs before tax was due. A "Certificate of Tax Deposit" was issued as a receipt for the money deposited. HMRC paid interest on deposits. The scheme was closed on 23 November 2017. 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.