Related Commentary  Related HMRC Manuals

944(1)  This section applies if it appears to an officer of Revenue and Customs that any person entitled to an amount taxable under–

(a)[Omitted by FA 2016, s. 79(6)(a).]

(b)Chapter 4 of Part 13 (tax avoidance: sales of occupation income),

is non-UK resident.

944(2)  The officer may, in relation to any payment forming the whole or part of that amount, direct that the person by or through whom the payment is made must, on making it, deduct from it a sum representing income tax on it at the basic rate in force for the tax year in which the payment is made.

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