Calculation of sums

Legislation/Regulatory – ITA2007 s. 967

Corporation tax

Legislation/Regulatory – CTA2009 s. 1309

Duty to deduct and account for sums

Legislation/Regulatory – ITA2007 s. 966, 970
HMRC Guidance – FPC60070

Information

Legislation/Regulatory – ITA2007 s. 970

Overview

Legislation/Regulatory – ITA2007 s. 965

Power to make regulations

Legislation/Regulatory – ITA2007 s. 969

Treatment of sums

Legislation/Regulatory – ITA2007 s. 968

Withholding tax

Apportionment

Commentary – Tax Reporter ¶281-650

Arrangements with HMRC

Commentary – Tax Reporter ¶281-300

Assessments

Commentary – Tax Reporter ¶281-400

Calculation of amount to withhold

Commentary – Tax Reporter ¶281-300

Categories

Commentary – Tax Reporter ¶281-150

Certificate of payment or transfer

Commentary – Tax Reporter ¶281-450

Claim that payment is excessive

Commentary – Tax Reporter ¶281-500

Connected payments or transfers

Commentary – Tax Reporter ¶281-250 ; Tax Reporter ¶281-450

Definition of sportsmen

Commentary – Tax Reporter ¶281-150

Disclosure of information

Commentary – Tax Reporter ¶281-700

Due dates for payment

Commentary – Tax Reporter ¶281-375

Earnings subject to

Commentary – Tax Reporter ¶281-250

Employment and trading income, amounts treated as both

Commentary – Tax Reporter ¶281-450

Generally

Commentary – Tax Reporter ¶281-000

Liability, apportionment of

Commentary – Tax Reporter ¶281-450

Losses

Commentary – Tax Reporter ¶281-600

Obligation to withhold tax

Commentary – Tax Reporter ¶281-300

Payments and transfers

Commentary – Tax Reporter ¶281-250

Performance in the course of trade, profession or vocation

Commentary – Tax Reporter ¶281-780

Recovery of tax, penalties or interest

Commentary – Tax Reporter ¶281-550

Relevant activity

Commentary – Tax Reporter ¶281-200

Return by maker of connected payments/transfers

Commentary – Tax Reporter ¶281-350

Scope of arrangements

Commentary – Tax Reporter ¶281-050

Tax withheld and accounted for to HMRC

Commentary – Tax Reporter ¶281-750

UK tax presence

Commentary – Tax Reporter ¶281-125