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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: double taxation claims submitted by non resident individuals: royalties

For information on what is a royalty, see the International Manual at INTM342510.

The relief available depends upon the terms of each double taxation agreement and HMRC decides whether a claim is allowable by referring to theDT Digest (PDF 184KB) (HMRC website) (external users can find the guidance at If it is, relief at source is allowed on future payments of the income. HMRC directs the payer to pay the income without tax deducted or deduct tax at the rate dictated by the double taxation agreement.

Claims for double taxation relief can be made by the originator of the work or someone who is not the originator of the work, see INTM342550.

Claims can be made with respect to either specific works, for example royalties relating to a particular book; or in respect of all royalties paid by a particular payer, for example royalties paid by a publishing company for a number of books.

If full double taxation relief is not available for claims from the originator, consider whether the individual can be classed as a professional author, see INTM342590. This cannot be applied where the individual is not the originator of the work.

Access to COTAX is essential where claims for double taxation relief are received in respect of royalty income. See Action guide tax40170 and tax40181