Non-residents: UK income: Returns: Examination of terms
The returns will possibly consist of a combination of forms 11R-1, 88 and schedules, which may have been sent with form CT61(Z). `Nil’ returns should be filed in the 11R sub-folder. The returns should be examined and
a) make reports to Taxes Information Distribution Office (TIDO), Ty-Glas, Llanishen, Cardiff CF4 5ZG in accordance with the directions on the chart in DT1897;
b) as appropriate either
i) (make assessments under ICTA88/S350, or
ii) (where the payer is a company which is shown on the form 11R(Control) as a principal payer, check that tax which has been deducted is shown on the form CT61(Z) for the year.
The chart at DT1898 summarises the steps to be taken.