Annual Interest and other payments

Walter Sinclair and Barry Lipkin

Chapter Chapter 4 in Tax Guide 2013–2014, 2013, pp 20-26 from Palgrave Macmillan

Abstract: Abstract It is important as an individual taxpayer to ascertain whether or not you have an obligation to deduct income tax from any interest or other recurring payments which you propose to make. Subject to the detailed rules, a useful guideline is to check the position before making payments to over- seas residents or any payments (other than UK interest) which are for commercial purposes.

Keywords: Interest Payment; Annual Payment; Life Annuity; Deduction Scheme; Individual Taxpayer (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31529-8_4

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DOI: 10.1057/9781137315298_4

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