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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Non-residents: UK income: Exchange of information


Annual payments, copyright royalties etc. (as detailed in DT1820) paid to persons abroad should be made under deduction of tax at the appropriate rate under domestic law unless the payer has received an authority from FICO (International), Nottingham authorising payment in full or under deduction of tax at a reduced rate (see DT1820) or, in the case of copyright royalties, it is accepted, following a submission to Business Profits Division 3 (Literary and Artistic Profits) under IM4001, that deduction of tax is not required.

The exchange of information Article in a double taxation agreement (see DT233 and 350) authorises the Revenue to supply foreign revenue authorities with, among other matters, reports of payments made to residents of those countries, either without deduction of United Kingdom tax or with tax deducted at a reduced rate following the issue of an authority by FICO (International).

The procedures for obtaining information about payments of this kind made to persons abroad, for the collection of tax deducted and for making reports, are set out in DT1880 -DT1899.