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HMRC internal manual

International Manual

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

Registered Designs

ICTA88/S537B contains provisions mirroring those in S536 that apply to design right.”Design” is defined in Section 213(2) of the Copyright, Designs and Patents Act 1988 as the design of any aspect of the shape or configuration (whether internal or external) of the whole or part of an article.

As with copyright royalties that are paid for books and records etc the designer is the first owner of any design right in a design which is not created in pursuance of a commission or in the course of employment - see Section 215 Copyright, Designs and Patents Act 1988.

Similarly, “where a design is created in pursuance of a commission, the person commissioning the design is the first owner of any design right in it.”

This right exists whether or not the design is registered.