If your company or organisation pays interest, royalties, alternative finance payments, manufactured payments, relevant distributions or any similar recurring payment, you must generally make these payments after deducting Income Tax at the basic rate - currently 20%. You need to tell HM Revenue and Customs about these payments and pay the Income Tax that you’ve collected. Use form CT61 to do this unless your company or organisation is a limited liability partnership (LLP).
Request form CT61
You can’t download form CT61 but you can request it online.