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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.3 Assessments /Other assessments / A4.330 Deduction of tax at source

A4.330 Deduction of tax at source

Administration and compliance

A4.330 Deduction of tax at source

With effect from 6 April 2007, ITA 2007 overhauled the tax regime for the deduction of tax at source on payments and abolished the distinction between payments made wholly out of taxable income, and those not so made. The legislation now imposes a general duty on

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

E1.416 Dividends from non-UK resident companies—general