– see also PAYE

Annual payments

Commercial payments made by individuals

Legislation/Regulatory – ITA2007 s. 900

Generally

Commentary – Schwarz on Tax Treaties ¶18-200

Overview

Legislation/Regulatory – ITA2007 s. 898

Persons other than individuals

Legislation/Regulatory – ITA2007 s. 901, 902

Qualifying annual payment, meaning

Legislation/Regulatory – ITA2007 s. 899

Banks

– see Banks and banking; Deposit-takers

Banks, building societies and other deposit-takers

Assessment to recover tax from payers

Commentary – Tax Reporter ¶124-700

Audit powers

Commentary – Tax Reporter ¶117-850

Bank of England

Commentary – Tax Reporter ¶117-600

Certificates

Commentary – Tax Reporter ¶117-800

Deposit-takers, meaning

Commentary – Tax Reporter ¶117-600

Duty to deduct tax

Commentary – Tax Reporter ¶117-550

European deposit-takers

Commentary – Tax Reporter ¶117-600

Exceptions

Commentary – Tax Reporter ¶118-100

Generally

Commentary – Tax Reporter ¶110-750 ; Tax Reporter ¶117-500 ; Tax Reporter ¶124-500

HMRC's powers

Commentary – Tax Reporter ¶117-850 ; Tax Reporter ¶124-800

Joint accounts

Commentary – Tax Reporter ¶117-800

Local authorities

Commentary – Tax Reporter ¶117-600

Net income tax suffered set against corporation tax

Commentary – Tax Reporter ¶124-750

Non-relevant investments

Commentary – Tax Reporter ¶117-700

Non-residents

Commentary – Tax Reporter ¶117-750

Non-tax payers

Commentary – Tax Reporter ¶117-800

Payments affected

Commentary – Tax Reporter ¶124-550

Penalties

Commentary – Tax Reporter ¶117-800

Records

Commentary – Tax Reporter ¶117-800

Relevant investments

Commentary – Tax Reporter ¶117-650

Returns of payments made

Commentary – Tax Reporter ¶124-600

Set-off of income tax suffered at source

Commentary – Tax Reporter ¶124-650

Building societies

– see Building societies; Deposit-takers

Building society securities

Conditions to be satisfied

Commentary – Tax Reporter ¶120-550

Duty to deduct tax

Commentary – Tax Reporter ¶120-500

Calculation by reference to gross amounts

Legislation/Regulatory – ITA2007 s. 982
HMRC Guidance – SAIM1100

Collection of tax

Assessments to recover tax

Commentary – Tax Reporter ¶124-700

Generally

Commentary – Tax Reporter ¶124-500

HMRC's powers

Commentary – Tax Reporter ¶124-800

Net income tax suffered set against corporation tax

Commentary – Tax Reporter ¶124-750

Payments affected

Commentary – Tax Reporter ¶124-550

Returns

Commentary – Tax Reporter ¶124-600

Set-off of income tax deducted

Commentary – Tax Reporter ¶124-650

Companies

Chargeable payments connected with exempt distributions

Legislation/Regulatory – ITA2007 s. 928

Exception from duty to deduct

Legislation/Regulatory – ITA2007 s. 929-938

Payments on behalf of

Legislation/Regulatory – ITA2007 s. 977
HMRC Guidance – CTM01180

Companies, excepted payments

Commentary – Tax Reporter ¶123-500–Tax Reporter ¶123-650

Construction industry subcontractors

– see Construction industry scheme

Deposit, meaning

Legislation/Regulatory – ITA2007 s. 983

Deposit-takers, by

– see Deposit-takers

Derivative contracts

Legislation/Regulatory – ITA2007 s. 980
HMRC Guidance – CFM72680

Distributions, interest paid

Commentary – Tax Reporter ¶743-500
HMRC Guidance – CTM15502

Double taxation relief

Commentary – Tax Reporter ¶117-200

Employment income

Commentary – Schwarz on Tax Treaties ¶26-700

Entertainers

– see also Entertainers

Generally

Commentary – Schwarz on Tax Treaties ¶26-750

Financial instrument, meaning

Legislation/Regulatory – ITA2007 s. 984

Foreign currency securities

Legislation/Regulatory – ITA2007 s. 981

Funding bonds

Commentary – Tax Reporter ¶124-000–Tax Reporter ¶124-100
Legislation/Regulatory – ITA2007 s. 939, 940

Generally

Commentary – Tax Reporter ¶117-000 ; Schwarz on Tax Treaties ¶26-260 ; Schwarz on Tax Treaties ¶26-320

History of

Commentary – Tax Reporter ¶102-300

Individuals and other non-corporate persons

Legislation/Regulatory – ITA2007 s. 963, 963A
HMRC Guidance – SAIM9170 ; SAM22010

Intellectual property, payments to persons outside the UK

Agents

Commentary – Tax Reporter ¶122-100

Capital sums

Commentary – Tax Reporter ¶122-150

Duty to deduct tax

Commentary – Tax Reporter ¶122-050

Relevant intellectual property rights

Commentary – Tax Reporter ¶122-000
HMRC Guidance – INTM342630

Intellectual property, royalties and payments connected with

Double taxation arrangements, treaty rate

Legislation/Regulatory – ITA2007 s. 911-913
HMRC Guidance – CTM35270 ; INTM400010 ; INTM400030 ; INTM400090 ; INTM440180

Relevant intellectual property right, meaning

Legislation/Regulatory – ITA2007 s. 907

Sale of patent rights, payments to non-residents

Legislation/Regulatory – ITA2007 s. 910

UK resident agents, payments etc. made through

Legislation/Regulatory – ITA2007 s. 908

Usual place of abode of owner is abroad

Legislation/Regulatory – ITA2007 s. 906, 909
HMRC Guidance – BIM50701

Interaction with other Income Tax Acts provisions

Legislation/Regulatory – ITA2007 s. 849

Interaction with other provisions

Commentary – Tax Reporter ¶117-200

Interest

– see Interest; Interest payable; Interest receivable

Interest paid, duty to deduct

Banks, exception

Legislation/Regulatory – FA2013 Sch. 11, para. 4 ; ITA2007 s. 878, 879, Sch. 2, para. 163, 164

Building societies, exception

Legislation/Regulatory – FA2013 Sch. 11, para. 3 ; ITA2007 s. 875, 880

Deposit takers, exception

Legislation/Regulatory – ITA2007 s. 876

Financial instruments, exception

Legislation/Regulatory – ITA2007 s. 885
HMRC Guidance – CFM37870 ; CTM35215

Generally

Legislation/Regulatory – FA2013 Sch. 11, para. 2, 5 ; ITA2007 s. 874
HMRC Guidance – BIM61230 ; BIM65805 ; CFM37870 ; CFM71050 ; CFM72680 ; CFM75110 ; CFM93010 ; CTM35050 ; CTM35145 ; CTM35210 ; CTM35215 ; CTM35218 ; CTM36540 ; CTM40162 ; CTM47535 ; CTM47545 ; CTM47550 ; CTM48862 ; CTM48933 ; GIM8264 ; INTM152060 ; INTM287050 ; INTM413150 ; INTM413190 ; INTM413210 ; INTM413220 ; INTM413230 ; INTM413260 ; INTM480520 ; INTM489030 ; INTM503160 ; INTM504020 ; INTM513010 ; INTM520085 ; INTM520090 ; INTM521020 ; SAIM9070 ; SAIM9078 ; SAIM9080 ; SAIM9092 ; SAIM9115 ; SAIM9116 ; SAIM9200 ; SAIM9240 ; SAIM9310

Industrial and provident society payments, exception

Legislation/Regulatory – ITA2007 s. 887
HMRC Guidance – CTM40160 ; CTM40162 ; CTM40165 ; CTM40430 ; CTM40505 ; CTM40520 ; CTM40525

National Savings Bank, exception

Legislation/Regulatory – ITA2007 s. 881

Purchased life annuities, exception

Legislation/Regulatory – ITA2007 s. 883

Quoted Eurobonds, exception

Legislation/Regulatory – HMRCBrf 21/08 ; ITA2007 s. 882
HMRC Guidance – CFM37870 ; CTM35218 ; INTM332080

Recognised clearing houses, exception

Legislation/Regulatory – ITA2007 s. 886

Relevant foreign income, exception

Legislation/Regulatory – ITA2007 s. 884
HMRC Guidance – SAIM9090

Statutory interest, exception

Legislation/Regulatory – ITA2007 s. 888
HMRC Guidance – SAIM9070

UK public revenue dividends, exception

Legislation/Regulatory – ITA2007 s. 877

Interest payments, less tax or at specified rate

Legislation/Regulatory – ITA2007 s. 976

International organisations

Legislation/Regulatory – ITA2007 s. 979

Loan relationships for trading purposes

Legislation/Regulatory – IRInt. 199

Local authorities, exception from duties to deduct

Legislation/Regulatory – ITA2007 s. 929-938

Manufactured payments

– see Manufactured dividends and interest

Mortgage interest relief

– see MIRAS

Non-resident companies

Commentary – Tax Reporter ¶764-420

Non-residents

Entertainers and sportsmen

– see Visiting performers

Landlords

Legislation/Regulatory – ITA2007 s. 971, 972, Sch. 2, para. 169

Notice to pay at treaty rates

Commentary – Schwarz on Tax Treaties ¶26-340

Over-deductions

Legislation/Regulatory – ICTA88 s. 822

Overview

Legislation/Regulatory – ITA2007 s. 847

Partnerships, exceptions from duties to deduct

Legislation/Regulatory – ITA2007 s. 929-938

Patent royalties

– see also Patents

Dividends or non-taxable consideration

Legislation/Regulatory – ITA2007 s. 904

Duty to deduct sums

Legislation/Regulatory – ITA2007 s. 903
HMRC Guidance – CTM36540 ; INTM440180 ; INTM441140 ; SAIM9060

Interpretation

Legislation/Regulatory – ITA2007 s. 905

Overview

Legislation/Regulatory – ITA2007 s. 898

Qualifying annual payment, meaning

Legislation/Regulatory – ITA2007 s. 899

PAYE

– see PAYE

Payments subject to

Commentary – Tax Reporter ¶117-050

Pension income

Commentary – Schwarz on Tax Treaties ¶26-700

Persons other than UK resident company

Legislation/Regulatory – ITA2007 s. 963, 963A

Public offices and departments

Legislation/Regulatory – ITA2007 s. 978

Public revenue dividends

– see Public revenue dividends

Qualifying certificate of deposit, meaning

Legislation/Regulatory – ITA2007 s. 985

Qualifying uncertificated eligible debt security unit, meaning

Legislation/Regulatory – ITA2007 s. 986
HMRC Guidance – CTM49370

Quoted Eurobond, meaning

Legislation/Regulatory – ITA2007 s. 987
HMRC Guidance – CFM1107 ; CFM11070 ; CFM37870 ; CTM35218 ; CTM49370 ; INTM332060 ; INTM342160 ; INTM413210 ; INTM539000 ; SAIM9140

Rate of tax

Commentary – Tax Reporter ¶117-150

Real estate investment trusts distributions

Commentary – Tax Reporter ¶788-400

Refusal to allow

Legislation/Regulatory – TMA70 s. 106

Returns

Companies

Commentary – Tax Reporter ¶124-500–Tax Reporter ¶124-800

Individuals

Commentary – Tax Reporter ¶125-000–Tax Reporter ¶125-100

Trustees and others

Commentary – Tax Reporter ¶125-000–Tax Reporter ¶125-100

Self-assessment returns

Legislation/Regulatory – ITA2007 s. 964
HMRC Guidance – SAIM9160

Sports persons

Commentary – Schwarz on Tax Treaties ¶26-750

Sportsmen

– see Sportsmen

Statements

Generally

Legislation/Regulatory – FA2013 Sch. 11, para. 9 ; ITA2007 s. 975
HMRC Guidance – CFM75090 ; CTM47540 ; INTM333010 ; INTM333040 ; INTM333270 ; SAIM9117

Interest

Legislation/Regulatory – FA2013 Sch. 11, para. 10 ; ITA2007 s. 975A

Sums treated as income tax paid by recipient

Legislation/Regulatory – ITA2007 s. 848
HMRC Guidance – CTM01170 ; SAIM9010

Tax credits

– see Tax credits

Treated as income tax paid

Commentary – Tax Reporter ¶117-100

Treaty-based procedures

Commentary – Schwarz on Tax Treaties ¶26-240

Unauthorised unit trusts

Legislation/Regulatory – ITA2007 s. 941-943, Sch. 2, para. 167, 168

Under-deductions

Legislation/Regulatory – ICTA88 s. 821

Visiting performers

– see Visiting performers

Yearly interest

Commentary – Tax Reporter ¶118-000–Tax Reporter ¶118-100
Case Law – Chevron Petroleum (U.K.) Ltd. & Others v. B.P. Petroleum Development Ltd. & Others ; Corinthian Securities Ltd. v. Cato ; GOSLINGS AND SHARPE v. BLAKE (Surveyor of Taxes). ; OVERSEERS OF THE POOR FOR THE TOWNSHIP OF GARSTON v. CARLISLE (Surveyor of Taxes). ; THE COMMISSIONERS OF INLAND REVENUE v. SIR DUNCAN HAY, BART. ; WESTMINSTER BANK, LTD. v. RICHES