Withholding tax

Withholding tax guidance:

This Practice Note outlines the key administrative obligations, including the due date for: • submitting information returns, and • paying the tax to HMRC in respect of...

Practice Note

For more information on the other types of exemptions and reliefs from UK withholding tax that are available, see Practice Note: Exemptions and reliefs from UK...

Practice Note

1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the purposes of this clause 1, the payer) to another (the...

Precedents

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Unless an exemption or relief applies, payments of: • yearly interest (or amounts that are treated by tax legislation as payments of yearly interest), and • which have a...

Practice Note

Unless an exemption or relief applies, payments of yearly interest that have a UK source are subject to UK withholding tax at the basic rate (currently, 20%). For more...

Practice Note

The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and obtain an expedited authorisation to pay UK source interest to a non-UK...

Practice Note

Unless an exemption or a relief applies, a payment of yearly interest arising in the UK (ie with a UK source) is generally subject to UK withholding tax at the basic rate...

Practice Note

Unless an exemption or a relief applies, a payment of yearly interest is subject to UK withholding tax at the basic rate (currently, 20%) if made by: • a company (unless...

Practice Note

Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits, unilateral relief: • is...

Practice Note

Interest is an important concept in UK tax law. Specifically, an obligation to withhold UK income tax applies to payments of certain types of interest, for which, see...

Practice Note

The UK's approach to withholding tax on royalties in domestic law has, historically, been rather haphazard and inconsistent—withholding tax has been applied only to...

Practice Note
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