Deductions at source
Annual payments
Commercial payments made by individuals
Generally
Overview
Persons other than individuals
Qualifying annual payment, meaning
Banks
Banks, building societies and other deposit-takers
Assessment to recover tax from payers
Audit powers
Bank of England
Certificates
Deposit-takers, meaning
Duty to deduct tax
European deposit-takers
Exceptions
Generally
HMRC's powers
Joint accounts
Local authorities
Net income tax suffered set against corporation tax
Non-relevant investments
Non-residents
Non-tax payers
Payments affected
Penalties
Records
Relevant investments
Returns of payments made
Set-off of income tax suffered at source
Building societies
Building society securities
Conditions to be satisfied
Duty to deduct tax
Calculation by reference to gross amounts
Collection of tax
Assessments to recover tax
Generally
HMRC's powers
Net income tax suffered set against corporation tax
Payments affected
Returns
Set-off of income tax deducted
Companies
Chargeable payments connected with exempt distributions
Exception from duty to deduct
Payments on behalf of
Companies, excepted payments
Construction industry subcontractors
Deposit, meaning
Deposit-takers, by
Derivative contracts
Distributions, interest paid
Double taxation relief
Employment income
Entertainers
Generally
Financial instrument, meaning
Foreign currency securities
Funding bonds
Generally
History of
Individuals and other non-corporate persons
Intellectual property, payments to persons outside the UK
Agents
Capital sums
Duty to deduct tax
Relevant intellectual property rights
Intellectual property, royalties and payments connected with
Double taxation arrangements, treaty rate
Relevant intellectual property right, meaning
Sale of patent rights, payments to non-residents
UK resident agents, payments etc. made through
Usual place of abode of owner is abroad
Interaction with other Income Tax Acts provisions
Interaction with other provisions
Interest
Interest paid, duty to deduct
Banks, exception
Building societies, exception
Deposit takers, exception
Financial instruments, exception
Generally
Industrial and provident society payments, exception
National Savings Bank, exception
Purchased life annuities, exception
Quoted Eurobonds, exception
Recognised clearing houses, exception
Relevant foreign income, exception
Statutory interest, exception
UK public revenue dividends, exception
Interest payments, less tax or at specified rate
International organisations
Loan relationships for trading purposes
Local authorities, exception from duties to deduct
Manufactured payments
Mortgage interest relief
Non-resident companies
Non-residents
Entertainers and sportsmen
Landlords
Notice to pay at treaty rates
Over-deductions
Overview
Partnerships, exceptions from duties to deduct
Patent royalties
Dividends or non-taxable consideration
Duty to deduct sums
Interpretation
Overview
Qualifying annual payment, meaning
PAYE
Payments subject to
Pension income
Persons other than UK resident company
Public offices and departments
Public revenue dividends
Qualifying certificate of deposit, meaning
Qualifying uncertificated eligible debt security unit, meaning
Quoted Eurobond, meaning
Rate of tax
Real estate investment trusts distributions
Refusal to allow
Returns
Companies
Individuals
Trustees and others
Self-assessment returns
Sports persons
Sportsmen
Statements
Generally
Interest
Sums treated as income tax paid by recipient
Tax credits
Treated as income tax paid
Treaty-based procedures
Unauthorised unit trusts
Under-deductions
Visiting performers
Yearly interest