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HMRC internal manual

International Manual

Double Taxation applications and claims: Applicants/claimants: Overseas Collecting Societies: Undertakings required from the Overseas Collecting Society

Undertaking 1

“We confirm that our organisation is acting on behalf of our members and is not itself claiming to be the beneficial owner of the royalties.”

Undertaking 2

“Subject to the granting of DT relief from payment of UK income tax by (UK Collecting Society), we agree to provide, before (UK Collecting Society) makes its next distribution to our organisation, a list of all our members who are not

  • resident in (country of Overseas Collecting Society) for the purposes of (country) tax

and/or

  • themselves the beneficial owner of the right to the royalties.”

Undertaking 3

“We understand that (UK Collecting Society) will deduct from their next distribution to our organisation the appropriate amount of UK income tax where any member of our organisation is not entitled to benefit from the terms of the UK/(country of the Overseas Collecting Society) Double Taxation Convention/Agreement.”