Guidance for Deposit-takers

These notes provide general guidance for deposit-takers on how to operate the TDSI scheme. They replace all previous Inland Revenue guidance.

The notes are not binding and do not affect any person's right of appeal. Nor are they a full statement of the law as it applies to the TDSI scheme. Deposit-takers should refer to the relevant legislation where appropriate.

These notes are available in both HTML and PDF format. A list of cross-references to the legislation (in PDF format only) is also available. To view a PDF document you must have Adobe Reader installed on your computer.