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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Authors and literary profits: introduction

The profits made by individuals resident in the United Kingdom from literary, composing etc activities which they carry on (including profits from the literary, dramatic, film, musical etc copyright in their works) are chargeable to Income Tax as:

  • profits from a profession of an author, composer etc; or
  • miscellaneous income, if the activities do not amount to the exercise of a profession.

As regards:

  • copyright royalties received by a person other than the author, composer etc, see BIM50725
  • copyright royalties etc within the scope of S906 Income Tax Act 2007, received by persons abroad, see SAIM9130
  • casual income arising under contracts made in the United Kingdom or abroad, see BIM100110.

References to copyright in BIM50701 - BIM50745 should be treated as including public lending right (BIM50755).