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Annual Interest and Other Payments

In: Tax Guide 2014–2015

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

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 overseas residents or any payments (other than UK interest) which are for commercial purposes.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2014. "Annual Interest and Other Payments," Palgrave Macmillan Books, in: Tax Guide 2014–2015, chapter 0, pages 20-26, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-41194-5_4
    DOI: 10.1057/9781137411945_4
    as

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