Commentary

A4.330 Deduction of tax at source

Administration and compliance

A4.330 Deduction of tax at source

Other assessments

A4.330 Deduction of tax at source

With effect from 6 April 2007, ITA 2007 overhauled the tax regime for the deduction of tax at source on payments and abolished the distinction between payments made wholly out of taxable income, and those not so made. The legislation now imposes a general duty on the payer to deduct tax in cases which would previously have required an assessment1.

When a payment which falls within the scope of the deduction at source rules is made by a person other than a company, that person must deduct the sum representing income tax

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