Abstract
It is important as an individual taxpayer to ascertain whether or not you have an obligation to deduct income tax from any interest or other recurring 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.
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© 2011 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2011). Annual Interest and other Payments. In: St. James’s Place Wealth Management Tax Guide 2011–2012. Palgrave Macmillan, London. https://doi.org/10.1057/9780230314047_4
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DOI: https://doi.org/10.1057/9780230314047_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32721-8
Online ISBN: 978-0-230-31404-7
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