Accrued Income Scheme

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In the United Kingdom, a way that interest on bonds is treated for tax purposes. Specifically, when a bondholder sells a bond, all interest that has accumulated since the last coupon payment but has not yet been paid is treated as if it had been paid to the bondholder. For example, suppose a bond pays coupons on June 30 and December 31. If one sells a bond on August 15, all interest accumulating between June 30 and August 15 is treated as income for the seller and is taxed as such, even though the interest is actually paid to the buyer.

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No references found			Accreting Cap Accreting Swap Accreting Swap) accretion Accretion of Discount Accretive Acquisition Accrual Accounting Accrual Accounting Convention Accrual Basis Accrual Bond accrual method Accrual Method of Accounting Accrual of Obligation Accrual Rate Accruals accrue Accrued Assets Accrued Benefit Cost Method Accrued Benefits accrued but unpaid accrued depreciation Accrued Discount Accrued Dividend Accrued Expense Accrued Income Accrued Income Scheme accrued interest Accrued Market Discount Accrued Taxes Acculturation Accumulate Accumulated Amount Accumulated Benefit Obligation Accumulated Depletion accumulated depreciation accumulated dividend Accumulated Earnings Tax Accumulated Other Comprehensive Income Accumulated Profits Tax Accumulation Accumulation Area Accumulation Benefits Accumulation Period Accumulation Plan Accumulation Trust Accumulation Unit Accumulation Unit Value Accumulation/Distribution Line Accuracy Acelerador financiero Aceptacion bancaria			Accrued Assets Accrued benefit Accrued benefit Accrued benefit Accrued benefit Accrued Benefit Cost Method Accrued Benefit Ratio Accrued benefits Accrued benefits Accrued benefits Accrued benefits Accrued Bond Accrued Bonds accrued but unpaid accrued depreciation accrued depreciation accrued depreciation Accrued discount Accrued Discounts Accrued Dividend Accrued Dividends Accrued Expenditure Unpaid Accrued Expenditures Paid Accrued Expense Accrued Expense Accrued Expense Accrued Expense Accrued Expenses Accrued Expenses Unpaid Accrued Income Accrued Income Scheme Accrued Income Schemes Accrued Incomes Accrued interest Accrued Interest Payable Accrued Interest Receivable Accrued Interests Accrued Leave Accrued liabilities Accrued Liability Accrued market discount Accrued Market Discounts accrued needs Accrued Operating Time Accrued Postretirement Benefit Cost Accrued Revenue Accrued Revenue Accrued Revenue Accrued Revenue Accrued Revenues Accrued Tax Accrued Taxes accruemen accruement accruement accruement Accruer accrues accrues accrues accruing

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