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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Non-residents: UK income: Annual payments: interest


ICTA88/S348 and ICTA88/S349 require the payer of royalties and other annual payments to deduct Income Tax at the appropriate rate from such payments. Many maintenance payments under United Kingdom Court Orders and Agreements were also required to be paid under deduction of basic rate tax before 1989-90.