Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 636: Person liable for tax
2513.This section identifies the person chargeable for both United Kingdom and foreign source payments.
2514.For a payment made by or on behalf of a person who is in the United Kingdom the section is new. ICTA taxes this income under Schedule E. It does not identify the person chargeable. The section identifies the person liable for tax on annual payments within section 633 as the person receiving or entitled to the income. See Change 135 in Annex 1.
2515.For a payment made by or on behalf of a person who is outside the United Kingdom the section is derived from section 59(1) of ICTA.