Closed consultation

Royalty withholding tax

Published 1 December 2017
From:
HM Treasury and HM Revenue & Customs

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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 2018-19 that broadens the circumstances in which certain payments made to non-UK residents have a liability to income tax. These changes will have effect from April 2019.

The consultation focuses on the design of that legislation.

Documents

Royalties Withholding Tax - consultation

PDF, 304KB, 21 pages

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Published 1 December 2017