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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
29 October 2024 - See all updates
  1. Back to contents
  2. CTM35000

CTM35200 - Income Tax: Deduction of tax: Contents

  1. CTM35205
    Introduction
  2. CTM35210
    Payments made before 1 April 2001
  3. CTM35215
    Payments made on or after 1 April 2001
  4. CTM35218
    Eurobonds and deduction of tax
  5. CTM35220
    Income received net
  6. CTM35250
    Conditions for a set-off claim under ITA07/S952 (formerly ICTA88/SCH16/PARA5)
  7. CTM35270
    Royalties paid overseas
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