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 closes at
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.
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Ways to respond
Royalties WHT Consultation
100 Parliament Street