Administration of tax

Legislation/Regulatory – SI 1987/530 reg. 14

Apportionment of payments/transfers

Legislation/Regulatory – SI 1987/530 reg. 16

Charge to tax

Commentary – Tax Reporter ¶202-100
Legislation/Regulatory – ICTA88 s. 557 ; ITTOIA2005 s. 13, 14
HMRC Guidance – BIM50606
Case Law – REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.

Computation of profits

Legislation/Regulatory – SI 1987/530 reg. 8

Connected payments/transfers, returns of information

Legislation/Regulatory – SI 1987/530 reg. 9

Deduction for expenses

Legislation/Regulatory – ITTOIA2005 s. 13

Double taxation relief

Commentary – Tax Reporter ¶171-430

Football players

– see Football players

Foreign (taxed at source)

Commentary – Kirk on Employment Status 11.36

Non-resident

– see also Visiting performers

Limitation of provisions to payments by persons with UK presence

Case Law – Agassi v Robinson (HM Inspector of Taxes). [2006] BTC 372

Payment of tax

Commentary – Quick Overview ¶1605

Payments between non-resident companies referable to UK tournaments

Case Law – Agassi v Robinson (HM Inspector of Taxes). [2004] BTC 170 ; Agassi v Robinson (HM Inspector of Taxes). [2004] BTC 467

Non-resident, foreign income

Commentary – Quick Overview ¶6530

Non-residents withholding tax

– see Visiting performers

Other persons receiving connected payments or transfers

Legislation/Regulatory – SI 1987/530 reg. 7

Payment of tax

Assessment

Legislation/Regulatory – SI 1987/530 reg. 11

Due date

Legislation/Regulatory – SI 1987/530 reg. 10

Excessive, claim to Revenue and Customs

Legislation/Regulatory – SI 1987/530 reg. 13

Generally

Legislation/Regulatory – SI 1987/530 reg. 12

Reduction, application to Revenue and Customs

Legislation/Regulatory – SI 1987/530 reg. 5

Rules for calculation

Legislation/Regulatory – SI 1987/530 reg. 4

Payments or transfers applicable

Legislation/Regulatory – SI 1987/530 reg. 3

Relevant activity

Legislation/Regulatory – SI 1987/530 reg. 6

Sponsorship payments

Commentary – Tax Reporter ¶202-100
HMRC Guidance – BIM50606
Case Law – REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.

Status

Commentary – Kirk on Employment Status 11.36

Tax liabilities

Legislation/Regulatory – SI 1987/530 reg. 12

Testimonial matches

Commentary – Tax Reporter ¶412-580

Trade, activities treated as

Legislation/Regulatory – ITTOIA2005 s. 13, 14 ; SI 1987/530 reg. 15

Value of transfers, calculation and grossing up

Legislation/Regulatory – SI 1987/530 reg. 17

Visiting

Legislation/Regulatory – ITTOIA2005 s. 13, 14

Visitors

– see Visiting performers