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tax at sorce

i use a ING savings account which does not tax at sorce and alow my intrest to compound i then declair my ernings on my anual retern, taking full advantage of the compound intrest. if i have a bad year and pay no tax i keep all the intrest.
if i were taxed at sorce in a bad year i could reclame the tax but not the intrest lost or the compound efect.
does any one els do the same and which accounts are the best for rates ease of use and no TAX:confused:
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