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Erschienen in:
2011 | OriginalPaper | Buchkapitel
Annual Interest and other Payments
verfasst von : Walter Sinclair, Barry Lipkin
Erschienen in: St. James’s Place Wealth Management Tax Guide 2011–2012
Verlag: Palgrave Macmillan UK
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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.