102200 – Reportable Information: Custodial Accounts

In addition to the general reporting requirements, where the Reportable Account is a Custodial Account the information to be reported for each reporting period is:

  • The total gross amount of interest paid or credited to the account, the Regulations define interest to include any amount that is chargeable as interest under Part 4 of ITTOIA 2005(1),
  • The total amount of dividends paid or credited to the account,
  • The total gross amount of other income generated with respect to the assets held in the account paid or credited to the account,
  • The total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account.