Non-residents: UK income: Returns: Notes for Group Leaders
`Nil’ returns should be examined in conjunction with the payer’s file to confirm the position. Where `nil’ returns have been received for three consecutive years, consider removing the case from the register.
Where the return shows
a} a FICO (International) reference for which no copy of the authority is held,
b) the payee’s name does not agree with that on the authority, or
c) tax has been deducted at a rate other than that shown on the authority, or
d) tax has not been deducted, or has been deducted at a rate other than the domestic law rate and no authority is held,
report the facts to FICO (International) (see also in this connection DT1820 penultimate sub- para.).
Where tax has been deducted by a company acting as a principal payer and has not been returned at part III of the CT61(Z)s, pass the file to the Accounts Inspector for his attention.