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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: Applicants/claimants: Overseas Collecting Societies: Design & Artists Copyright Society (DACS)

A visual artist’s work is protected by copyright. DACS acts on behalf of visual artists in the UK by collecting payments for the reproduction of that artist(s) work.

DACS has reciprocal agreements worldwide with Overseas Collecting Societies representing visual artists. DACS will also represent the copyright interests of these visual artists in the UK. Twice a year DACS 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 DACS.

DT relief at source applications from individuals, companies or partnerships on royalty payments that are paid directly to them by DACS are made in the normal way.