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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

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A4.401 Withholding tax deducted at source鈥攐verview

A4.421 Deduction of tax from yearly interest鈥攑ayment of 'yearly interest'

A4.424 Deduction of tax from yearly interest鈥攔equirement to deduct

A4.425 Deduction of tax from yearly interest鈥攊nterest excluded

A4.425A Deduction of tax from yearly interest鈥攄eposit-takers

A4.427A Deduction of tax from interest鈥攆unding 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鈥攐verview

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鈥攑ayments 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鈥攅xcepted 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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