Cross-border Royalties (CT600H)
This screen is accessed via the Data input tab within the tax return. Use this section to add any cross-border royalty payments. If the company is a UK company and made cross-border royalty payments after 1 October 2002, and reasonably believed that the recipient of the royalties would be entitled to treaty relief on any tax deducted.
Click the button, a new window opens which needs to be completed:
- Name of recipient of the royalty – enter the name of the recipient
- Address line 1 to 4 – enter the full address of the recipient
- Postcode
- Type of royalty payment made
- Gross amount of royalty paid
- Agreement under which relief made – select from the drop-down list either ‘Interest and Royalties Directive exemptions’ or ‘Country with Double Taxation Agreement with UK
- Exemption/country
- Rate of tax deducted from payment
- Amount of tax deducted from payment
- Additional notes
For additional information please refer to https://www.gov.uk/hmrc-internal-manuals/international-manual/intm400090