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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT applications and claims - Types of income: Royalties

Theatrical Plays

Royalties may be paid for the performance of plays and other dramatic works. These include royalties paid to the author as well as to other contributors to the production such as set designers, lyric writers, songwriters and composers of any music.

You should check the Register of Plays which can be found at “U:/common/register of plays” to find out if a copy of the underlying production agreement is already held. If this document has already been called for you will be able to check how your claimant acquired their rights. If the underlying production agreement is not already held you will have to write and ask to see a copy of the document.

Remember to add your play and the name of the file on which the production agreement is held to the Register of Plays.