Non-residents: UK income: Informal returns
It is possible that in some cases persons paying royalties prefer to render an account and pay over the appropriate tax as and when each payment is made. On the first occasion when any such informal return is received, explain the normal annual return procedure to the payer. If he still wishes to make informal returns, paying over the tax on each occasion, he should be allowed to do so. When the return and remittance are received, the remittance should be sent to the Collector in accordance with the instructions in AD2020 onward and, since the Collector is not authorised to issue an interim receipt, sufficient information should be given to enable the Collector to prepare a full receipt. The return should be examined and an assessment made, or the CT61(Z) checked, as soon as possible (see DT1896).