Glossary · Self-assessment
Tax deducted at source
Tax taken off income before you receive it: PAYE, DIRT (tax on savings interest), dividend withholding tax and professional services withholding tax.
On your return, tax already deducted counts towards the year's tax bill, so you only pay the difference. Keep the statements that show it.
Related terms
Professional services withholding tax (PSWT) · Dividend withholding tax (DWT) · DIRT · PAYE
All terms · General information, not tax advice.