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HMRC internal manual

Double Taxation Relief Manual

Non-residents: UK income: Returns and reports: Issue of forms

Form 11R should be issued to all payers (other than those dealt with by TIDO), including companies acting as principal payers, within the 11R register on 6 April each year. With the form 11R there should also be issued to all payers a supply of the following forms

a} 11R-1-for the return of payments made under deduction of tax at the basic rate, and
b) 88-for the return of payments made without deduction of tax or under deduction of tax at a reduced rate on the authority of FICO (International).
The number of forms 11R-1 and 88 needed by payers will depend on the size of the previous year’s return.

Where, however, there is reason to suppose that a person concerned in making royalty or other annual payments is likely to go out of business or leave this country at an early date, judgement should be used in deciding whether a form 11R, with accompanying forms 11R-1 and 88, should be issued immediately. Where a return is obtained in these circumstances, any ICTA88/S350 assessment should be made as soon as practicable.

At the time of the April issue of returns, the record of issue should be examined to ensure that all returns issued on the previous occasion have been received and the necessary assessments and reports made.

Where an arrangement as described in IM4007 is in force, a return on form 11R-1 by the initial payer should show the name and address of the agent concerned. The return is required to show all payments made to the literary agent etc. during the period concerned irrespective of the dates of the payments to the copyright owners (see IM4008, last sub-para). It will be necessary to verify that the agent has made a full return and, if the payer and agent are not dealt with in the same District, a request for verification should be sent by the payer’s District to the agent’s District.