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In relation to payments of UK source income made to individuals, there are few requirements to apply tax at source.

There are limited situations in which a payer must deduct UK income tax at source on UK income paid to individuals:

1. Ìý

   •ÌýÌýÌýÌý UK employment income—employers are required to deduct UK income tax and UK national insurance contributions (the UK social security contributions) on cash earnings (eg salary, bonus). This is known as the pay as you earn regime (see UK1.6.1)

2. Ìý

   •ÌýÌýÌýÌý UK pension income—pension scheme administrators are required to deduct UK income tax on private pension income under the pay as you earn (PAYE) regime (see UK1.6.1)

3. Ìý

   •ÌýÌýÌýÌý UK interest payments—where the payment is made by a company to an individual, the company is required to deduct income tax at the basic rate of UK income tax from the interest (ITA 2007, s 874; SAIM9070). Note that this does not apply to interest paid by deposit takers, eg banks and building societies; such interest has been paid gross to individuals