C Gross interest

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End of attention

Show at C all the interest income. This amount cannot be a loss.

Do not include any interest income derived from foreign sources. Show it at D Net foreign income and D1 Gross foreign income.

Do not include non-share dividends received from holding a non-share equity interest. If the fund holds such an interest, the issuer is obliged to forward a dividend statement with details of the dividends, which should be written at J, K and L item 10 as applicable.

More information on non-share dividends and non-share equity interests is in Guide to the debt and equity tests.

Do not include any interest distributed from a trust. Show it at Q Trust distributions other amounts.

Record keeping

Keep a record of the following:

• the name and address of borrower
• the amount received or credited.