Double Taxation applications and claims: Applicants/claimants: Overseas Collecting Societies: Performing Right Society (PRS)
Composers’, lyricists’ and music composers’ work is protected by copyright. PRS acts on behalf of its members in the UK by collecting payments for the broadcasting and public performances of their members’ work(s)
PRS has reciprocal agreements worldwide with Overseas Collecting Societies representing composers, lyricists and music composers. PRS will also represent the copyright interests of these people in the UK. Four times a year PRS will distribute the royalties collected to the appropriate Overseas Collecting Society for onward distribution to its members. The Overseas Collecting Society may apply to join the Block Exemption Scheme (INTM338020) for Double Taxation treaty relief at source from UK income tax on the royalties collected and paid by PRS.
DT relief at source applications from individuals, companies or partnerships on royalty payments that are paid directly to them by PRS are made in the normal way.