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 +New payment... 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