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Home / Simons-Taxes / Administration and compliance / Part A4 Returns, assessment and collection / Division A4.4 Deduction of tax at source

Division A4.4 Deduction of tax at source

Administration and compliance

Division A4.4 Deduction of tax at source

A4.401 Withholding tax deducted at source—overview
A4.421 Deduction of tax from yearly interest—payment of 'yearly interest'
A4.424 Deduction of tax from yearly interest—requirement to deduct
A4.425 Deduction of tax from yearly interest—interest excluded
A4.425A Deduction of tax from yearly interest—deposit-takers
A4.427A Deduction of tax from interest—funding bonds
A4.429 Deduction of tax from payments in respect of building society securities
A4.431 Deduction of tax from annual payments and patent royalties—overview
A4.432 Deduction of tax from qualifying annual payments
A4.435 Deduction of tax from patent royalties
A4.439 Deduction of tax from annual payments—payments for dividends or non-taxable consideration
A4.441 Deduction of tax from intellectual property royalties etc where the usual place of abode of the owner is abroad
A4.442 Deduction of tax from proceeds of sale of patent rights
A4.443 Deduction of tax from non-commercial payments by companies connected with exempt demergers
A4.445 Deduction of tax from cross border royalty payments
A4.446 Deduction of tax from cross border interest payments
A4.450 Exemption from duty to deduct withholding tax for payments to associated EU companies
A4.460 Deduction of tax at source—excepted payments between companies etc
A4.465 Procedures for collecting tax deducted at source
A4.466 Collection of tax deducted at source from UK companies via CT61
A4.471 Agreements for payment without deduction of tax at source
A4.480 ...

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