Non-residents: UK income: Returns and reports: Identification of new payers
It is vital that all payers are identified in order to ensure that tax is deducted from payments and collected and reports made of payments made without deduction of tax or under deduction of tax at a reduced rate at the earliest possible date. Payers can be identified by
a} receipt of an authority from FICO International; a control sheet should be completed for the payer shown on the authority, where one is not already and marked for the issue of a form 11R at the next 6 April,
b) the Inspector’s examination of accounts.