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

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

DT applications and claims - Types of income: Royalties

The question of whether a copyright exists in any particular circumstances can be an extremely technical one and is not a matter on which CAR Residency should comment. Generally, copyright gives the owner of the copyright a number of different rights. These rights may be exploited separately and even by different people if they have been assigned a particular right by the originator of the work.

The author of a book has the following rights

  • the right of publication in each country in the world (hard cover, soft cover, serial and book club rights being distinguished)
  • the right of translation into foreign languages (the translator also acquires a copyright in the translation)
  • the dramatisation rights (the dramatist also acquires a copyright in the dramatised version)
  • the film rights

The author of a play has the following rights

  • the rights for first class presentation
  • the touring rights
  • the amateur rights

A composer of music has the following rights

  • the right of printed publication in each country in the world (known as sheet music rights)
  • the performing rights
  • the mechanical rights

An arranger of music acquires the copyright in the arrangement

Where a number of people collaborate in the production of a work for example a song, they will each have a share of the copyright

Where a number of people collaborate in a musical play each will have the copyright in the part he/she has created for example music, decor, choreography and so on.

The length of time during which copyright exists over a particular piece of intellectual property can be dependent upon several factors including the nature of the work. It is not possible for CAR Residency to express an opinion about whether copyright exists or does not exist over any intellectual property.