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    <description>Payments to translators should ordinarily be treated as contractual payments subject to withholding under the contract payment provision: individual per word engagements are treated as contract work with withholding at the individual rate, and payments to translation companies are treated as contract receipts with withholding at the firm/company rate. Translation is not generally a &quot;fee for technical services&quot; unless it involves specialist technical or professional expertise; administrative guidance and tribunal decisions support treating routine translation as contractual work.</description>
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      <description>Payments to translators should ordinarily be treated as contractual payments subject to withholding under the contract payment provision: individual per word engagements are treated as contract work with withholding at the individual rate, and payments to translation companies are treated as contract receipts with withholding at the firm/company rate. Translation is not generally a &quot;fee for technical services&quot; unless it involves specialist technical or professional expertise; administrative guidance and tribunal decisions support treating routine translation as contractual work.</description>
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