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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RO instructions: vouchers showing royalty payments

The table below tells you when and how to confirm vouchers which show royalty payments.

Some vouchers may be confirmed after repayment. See RM4190.

VOUCHER TYPE ACTION
   
R185 showing mining or patent royalties Always confirm the voucher if it shows mining or patent royalties. After every repayment send the R185 with a form R36 to the payer’s GCD.
Certificates of deduction of Income Tax from copyright royalties paid to owners abroad Always confirm the voucher if it shows copyright royalties paid to owners abroad.
After every repayment send the certificate with a covering form R36 to the District which makes the assessment under ICTA88\S349.