The split payment is a very broad subject. I could go on and on about it. Below you will find another chunk of questions and answers that crop up in connection with using this system of settlements. I cannot give you a 100 percent guarantee that once you have read our earlier posts (part 1, part 2, part 3), the split payment mechanism will have no secrets for you. However, knowing the rules and principles of using the SPM will make it easier for you to run your business and avoid tax traps.