Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

Double Taxation applications and claims: Applicants/claimants: Overseas Collecting Societies: What is an Overseas Collecting Society?

Collecting Societies have been formed in most countries to represent their members interests and to administer the collection and distribution of royalties. These societies have established reciprocal arrangements with their equivalent UK Societies.

  • Performing right fees paid by Performing Right Society - INTM338050
  • Mechanical right fees paid by Mechanical Copyright Protection Society - INTM338060 
  • Authors right fees paid by Authors Licensing Collecting Society - INTM338080 
  • Lending right fees paid by Public Lending Right - INTM338090 
  • Designer right fees paid by Design & Artists Copyright Society - INTM338100 

The Overseas Collecting Society acts on behalf of its members who are beneficially entitled to the payments paid to that Overseas Collecting Society.

Our normal requirement for Double Taxation relief to be obtained is that any DT application may only ordinarily be made by the beneficial owner of the right to the royalties.

As the Overseas Collecting Societies are not themselves the beneficial owner of the payments made to them, the Block Exemption Scheme - INTM338020 - exists to enable the Overseas Collecting Society to claim DT relief on behalf of its members.