Non-residents: UK income: Returns: Control of issue
The issue of forms requesting details of payments of
a} copyright royalties to persons whose place of abode is abroad (other than those dealt with by TIDO) and
b) interest, other royalties and annual payments which have been paid either without deduction of United Kingdom tax or with deduction of tax at a reduced rate under an authority of FICO (International)
is controlled from form 11R (Control). A control sheet should be completed for each payer and filed in a ring binder. It is essential that companies acting as principal payers, that is not as agents, are clearly marked as such on the 11R (Control) as this determines the means of accounting for any tax deducted.