Part III OTHER RETURNS AND INFORMATION

United Kingdom

1. 13Persons in receipt of taxable income belonging to others.
2. 14Return of lodgers and inmates.
3. 15Return of employees' earnings etc.
4. 15ANon-resident's staff are UK client's employees for section 15 purposes
5. 16Fees, commissions, etc.
6. 16AAgency workers.
7. 17Interest paid or credited by banks, building societies, etc. without deduction of income tax.
8. 18Interest paid without deduction of income tax.
9. 18AOther payments and licences etc.
10. 18BSavings income: regulations about European and international aspects
11. 18CRegulations under section 18B: provision about “paying agents”
12. 18DContent of regulations under section 18B: supplementary provision
13. 18EInterpretation of sections 18B to 18D: “prescribed” etc
14. 19Information for purposes of charge on profits of UK property businesses or under Schedule A.
15. Production of accounts, books and other information
16. Surtax
17. Chargeable gains