Form

Corporation Tax: cross-border royalties (CT600H)

Use these supplementary pages if a UK company made cross-border royalty payments.

From:
HM Revenue & Customs
Published
7 April 2015
Last updated
1 April 2025 — See all updates

Documents

CT600H: cross-border royalties

PDF, 312 KB, 2 pages

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Details

Before you download the form and send it in the post, check when you need to send an online Company Tax Return.

Use these supplementary pages if the company is a UK company, made cross-border royalty payments and reasonably believed that the recipient of the royalties would be entitled to treaty relief on any tax deducted.

Use form CT600 to file a Company Tax Return by post if you cannot file it online.

Read the Autumn Statement 2024 — overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.

Use the CT600H guidance to help you complete the CT600H supplementary page form.

Updates to this page

Published 7 April 2015
Last updated 1 April 2025 show all updates

  1. Link to the form CT600 and Autumn Statement has been updated.

  2. A link to the CT600H guidance has been added.

  3. The related forms and guidance have been updated for 2023.

  4. The related forms and guidance have been updated for 2022.

  5. Welsh language version has been added to the page.

  6. First published.

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