Annual payments
Accrued income scheme
Adoption payments
Authorised investment funds, payments to non-residents
Binding legal obligation
Capital gains tax
Capital gains tax, disposal of rights to
Charge to tax
Charges on income pre-16 March 2005
Charities
Collection of tax
Individuals
Trustees
Commercial payments
Companies, deductions disallowed
Compensation or damages
Convertible shares and securities
Covenanted payments
Apportionment
Close companies
Pure profit income
Repayment of tax claim out of time
Deduction at source
Commercial payments made by individuals
Dividends or non-taxable consideration
Interpretation
Overview
Persons other than individuals
Qualifying annual payment, meaning
Deductions
Dividends
Duty to deduct tax
Generally
Individuals
Modified net income
Non-qualifying income
Non-taxable consideration
Persons other than individuals
Discounts
Discretionary payments by trustees
Dividends or non-taxable consideration, restriction of deductions
Double taxation relief
Estates in administration
General rule
Gross amount of payment
Gross receipts
Agreements not to deduct tax
Amounts which may be received gross
Deed or arrangement under foreign law
Discounted securities
Discretionary income payments
Exchange for tax-free consideration
Failure to deduct tax
Foreign source income
Generally
Over-deducted tax
Position of recipient
Schedule A
Grossing up
Health and employment insurance payments
Husband and wife
Immediate needs annuities, exemption from tax
Income nature
Income not brought into charge to income tax
Individuals
Insurance policies
Interest
Maintenance payments
Meaning
Net receipts
Agreements not to deduct tax
Amounts which may be received net
Deed or arrangement under foreign law
Discounted securities
Discretionary income payments
Failure to deduct tax
Foreign source income
Over-deducted tax
Position of recipient
Schedule A
Non-resident companies
Non-residents disregarded income
Non-taxable consideration
Not otherwise charged
Charge to tax
Income charged
Payments received after deduction of tax
Person liable
Other persons, relief for
Generally
Payments ineligible for relief
Overview
Patent royalties
Payments covered
Personal guarantee
Personal representatives
Position of recipient
Post-14 March 1988
Public revenue dividends
Pure income profit
Recurring nature
Remuneration of trustees
Returns
Right to receive
Royalties
Settlor-interested settlements
Tax-free arrangements
Trading expenditure, disallowed deduction
Trading losses, treated as
Trustees
Trustees' remuneration
Unauthorised unit trusts
Under-deductions