Payments from which no tax deducted 
For each payee Is there an exemption authority in the payee's name? Is the International reference the same as quoted? Does the authority grant full 
exemption? Are all the answers to the above Yes? 
Payments from which tax has 
been deducted at a reduced rate 
 
For each payee Is there a reduced rate authority in the payee's name? Is the International reference the same as quoted? Has tax been deducted at the rate 
shown on the authority? Are all the answers to the above Yes? 
| (i)                                           |
|-----------------------------------------------|
| half of forms 88 and check all other entries. |

 
Note. Ensure that the overseas reference 

   *(on authority) is inserted by you.* 

 
(ii) 
Send completed forms 88 to Centre for National Information,