Abstract
It is important as an individual taxpayer to ascertain whether or not you have an obligation to deduct income tax from any annual payments which you propose to make. Subject to the detailed rules, a useful guideline is to check the position before making payments to overseas residents or any payments (other than UK interest) which are for commercial purposes.
Keywords
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Copyright information
© 2009 Fiscal Services Ltd
About this chapter
Cite this chapter
Sinclair, W., Lipkin, B. (2009). Annual Payments and Interest. In: St. James’s Place Wealth Management Tax Guide 2009–2010. Palgrave Macmillan, London. https://doi.org/10.1057/9780230245129_4
Download citation
DOI: https://doi.org/10.1057/9780230245129_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-36464-0
Online ISBN: 978-0-230-24512-9
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)