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HMRC internal manual

Company Taxation Manual

Income Tax: Deduction of tax: Introduction

The guidance at CTM35200 onwards deals with issues relating to the deduction or non-deduction of IT from annual interest, royalties and certain other sums paid or received by companies and certain other bodies resident in the UK.

For guidance on the treatment of such payments made or received by a non-resident company see CTM34240 and CTM34250 respectively.