The Deduction Before the Remittance: A Board Checklist for Overseas Service Fees
Overseas service fees rarely arrive with a tax warning attached. By the time the first invoice is approved, the board may already have accepted a gross-up, a treaty claim may be untested, and the evidence needed for an HMRC query may sit in three different inboxes. This checklist sets out how UK mid-market companies can audit the payment flow, contract terms and residency evidence before remittance rather than after.