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Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
How to apply for a reduced rate of withholding tax, and work out the tax due on worldwide earnings.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Additional legislation will provide obligations to deduct Income Tax at source from royalties paid to non-resident persons effective from 28 June 2016.
The Data Protection Act (DPA) controls how personal information can be used and your rights to ask for information about yourself
Guidance on debt relief orders for debt advisers. To search, press ‘control’ and ‘f’ on your keyboard at the same time. A search box will appear.
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Swami Raghavan on 26 May 2023
A consultation about a new exemption from withholding tax for interest on debt traded on a Multilateral Trading Facility.
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