Commentary

A4.141 Payments under deduction of tax

Administration and compliance

A4.141 Payments under deduction of tax

A4.141 Payments under deduction of tax

A person (other than a UK-resident company) must deliver an account of the following payments without delay to HMRC if they are required to deduct a sum representing income tax under any of the following:

  1.  

    (a)     certain payments of yearly interest1

  2.  

    (b)     payments in respect of building-society securities2

  3.  

    (c)     certain payments of UK public revenue dividends3

  4.  

    (d)     annual payments made by persons other than individuals4

  5.  

    (e)     patent royalties5

  6.  

    (f)     royalty etc payments where the owner lives abroad6

  7.  

    (g)     proceeds of a sale of patent rights paid to non-UK residents7

  8.  

    (h)     chargeable payments connected with

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial