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HMRC internal manual

Double Taxation Relief Manual

Non-residents: UK income: Annual payments: Accounting

The rules under which a company accounts for Income Tax on annual payments are modified as follows

a) payments authorised by FICO (International) to be paid without deduction of tax are not within ICTA88/SCH16 (see CT2350 onwards) and need not be shown on form CT61(Z) (AC4100);
b) payments authorised to be paid under deduction of tax at a reduced rate are to be entered in the appropriate section of Part A of form CT61(Z), and the reference number of the authority quoted.