Manufactured overseas dividends

Accounting for tax

Legislation/Regulatory – SI 1993/2004 reg. 11

Chains of payments

Counterparties

Legislation/Regulatory – SI 1993/2004 reg. 5B

Generally

Legislation/Regulatory – SI 1993/2004 reg. 5A

Chargeable period

Legislation/Regulatory – SI 1993/2004 reg. 2(1), 2A

Collecting agent

Legislation/Regulatory – SI 1993/2004 reg. 2(1)

Deduction at source

Legislation/Regulatory – ITA2007 s. 581, 581A, 922-925

HMRC Guidance – CFM74360 ; CFM74370 ; CFM74380 ; CFM74400

Disapplication, circumstances

Legislation/Regulatory – SI 1993/2004 reg. 7, 8

Foreign dividends

Legislation/Regulatory – SI 1993/2004 reg. 12

French indemnity payments

Legislation/Regulatory – SI 1996/1826

Loan relationships

Legislation/Regulatory – SI 1993/2004 reg. 2B

Matching

Legislation/Regulatory – SI 1993/2004 reg. 10

Persons resident outside UK, payments to

Legislation/Regulatory – SI 1993/2004 reg. 5, 8

Prescribed rates of withholding tax

Legislation/Regulatory – SI 1993/2004 reg. 3

Record of notices

Legislation/Regulatory – SI 1993/2004 reg. 6

Records to be kept

Legislation/Regulatory – SI 1993/2004 reg. 14

Reduction of tax payable

Legislation/Regulatory – SI 1993/2004 reg. 6A

Set off

Legislation/Regulatory – SI 1993/2004 reg. 9, 9A, 9ZA

Stock lending arrangements

Treasury powers

Legislation/Regulatory – TCGA92 s. 263I

UK intermediaries/collecting agents, payments to

Legislation/Regulatory – SI 1993/2004 reg. 4, 8