Part 8-4-3 Deposit Interest Retention Tax (D.I.R.T.). Tax Treatment for Individuals. Introduction Tax Instruction 8.4.2 outlines the tax treatment of relevant interest (interest which has suffered DIRT) including interest on Special Savings Accounts (SSAs). This instruction: (i) gives details of the tax treatment of relevant interest, and (ii) illustrates the operation of the provisions governing repayment of DIRT […]

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