DT1839 | Non-residents: UK income: Annual payments: payer

Where a payment has been admitted as qualifying for relief in accordance with DT1837, the payer is liable to account for United Kingdom tax on the payment only where the double taxation agreement gives partial relief from United Kingdom tax, and then only for tax at the rate specified in the agreement on the amount actually paid grossed up at that rate. Apply the instructions in DT1822 and DT1825, giving relief to the payer as if the payer had the right to deduct tax from the gross payment at the rate appropriate in the particular case (see DT1835(a)) but had been authorised by FICO (International) not to deduct tax or to deduct tax at a specified rate.