Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Non-residents: UK income: Returns and reports: Legal position

ICTA88/S350 provides that, on making a payment, the payer shall `forthwith deliver to the inspector an account of the payment’. A return on a particular form cannot be insisted upon, but payers should be encouraged to use the forms 11R-1 and 88.