Accounting for tax

Chains of payments

Counterparties

Generally

Chargeable period

Collecting agent

Deduction at source

Disapplication, circumstances

Foreign dividends

French indemnity payments

Loan relationships

Matching

Persons resident outside UK, payments to

Prescribed rates of withholding tax

Record of notices

Records to be kept

Reduction of tax payable

Set off

Stock lending arrangements

– see Stock lending

Treasury powers

UK intermediaries/collecting agents, payments to