Apply the earliest trigger accurately
Use the earliest date income becomes due under the contract, is credited/reinvested/capitalised or dealt with for the non-resident, or is actually paid. Without a contract, the invoice’s printed date applies; credit terms or late receipt do not move it. A mere accounting accrual before legal payment liability arises does not alone trigger withholding. Paying the recipient’s subsidiary or capitalising interest can count as deemed payment even without cash passing to the recipient.
Set filing and payment controls
File electronically and pay by the fifteenth of the second month from the relevant payment date. Late payment attracts 5%; after thirty days, an additional 1% may apply for each completed unpaid month up to the specified 15% limit. Directors’ fees have separate entitlement guidance referenced by the document. Keep contracts, invoices and credit/capitalisation records and use the legal trigger to schedule compliance rather than waiting for bank-transfer confirmation.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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