Calculation of sums

Corporation tax

Duty to deduct and account for sums

Information

Overview

Power to make regulations

Treatment of sums

Withholding tax

Apportionment

Arrangements with HMRC

Assessments

Calculation of amount to withhold

Categories

Certificate of payment or transfer

Claim that payment is excessive

Connected payments or transfers

Definition of sportsmen

Disclosure of information

Due dates for payment

Earnings subject to

Employment and trading income, amounts treated as both

Generally

Liability, apportionment of

Losses

Obligation to withhold tax

Payments and transfers

Performance in the course of trade, profession or vocation

Recovery of tax, penalties or interest

Relevant activity

Return by maker of connected payments/transfers

Scope of arrangements

Tax withheld and accounted for to HMRC

UK tax presence