Chapter INTM342530

Published date09 April 2016
Record NumberINTM342530
Copyright royalties continued

Royalties excluded from ICTA88/S536 include

  • royalties for copies of works exported from the UK for distribution outside the UK. These are usually known as “foreign sales”.
  • a lump sum payment for an outright purchase of a copyright or part of it for example serial rights.
  • payments made by proprietors of newspapers or periodicals to overseas contributors of news, articles, and so on.
  • copyright royalties payable to a professional author who lives overseas see INTM342590.
  • copyright in cinematograph films see ICTA88/S536(2). However, this is interpreted as the copyright of the owner of the film and not the literary copyright of the author of the scenario or shooting script on which the film is based.
Charge to tax

ICTA88/S536 provides that UK income tax on royalties is deductible under ICTA88/S349.Under that section tax should be deducted and accounted for by the person who actuallymakes the payment. This means that tax could be deducted by

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