Consultation outcome

Royalty withholding tax

This consultation has concluded

Download the full outcome

Offshore receipts in respect of intangible property (previously Royalties Withholding Tax) - Summary of Responses

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Offshore receipts in respect of intangible property - draft legislation

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Offshore receipts in respect of intangible property - Explanatory Note

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Detail of outcome

We received 21 written responses mainly from law firms, accounting firms, market operators and representatives and would like to thank everyone who contributed.

This response summarises the submissions received to the consultation and accompanies the publication of the legislation “Offshore Receipts in respect of Intangible Property”.

We have also published draft legislation, a supporting explanatory note and a tax information and impact note.

A full draft of the legislation will be published with the rest of the Finance Bill 2018-19 and will include the outstanding paragraphs of the Schedule covering payment notices and appeals against assessments.

Original consultation

Summary

The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to Income Tax.

This consultation ran from
to

Consultation description

The government will introduce legislation in Finance Bill 2018 to 2019 that broadens the circumstances in which certain payments made to non-UK residents have a liability to Income Tax. These changes will take effect from April 2019.

The consultation focuses on the design of that legislation.

Documents

Royalties Withholding Tax - consultation

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Published 1 December 2017
Last updated 29 October 2018 + show all updates
  1. Summary of responses published, along with draft legislation, and an explanatory note.
  2. First published.