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

– see 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

– see 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

– see Patents

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