Chapter INTM630310
Published date | 09 April 2016 |
Record Number | INTM630310 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Prior to FA16 the categories of payments for use, or the right to use, intellectual property from which there was a duty to deduct income tax at source were found in Chapters 6 and 7 Part 15 ITA 2007. S899 contained the categories of annual payments on which there was a duty to deduct income tax. S903 applied the duty to patent royalties and S906 applied to payments of the types defined in S907 when such payments were made to a non-UK resident.
The definition in S907 did not include royalties and other income related to trademarks or brand names. This meant there was no need to withhold tax on such payments if they were not annual payments. SAIM8000 contains further information on annual payments. In this context, the requirement for the payment to be ‘pure income profit’ (see SAIM8030) in the hands of the recipient meant that withholding was not required on trade mark or brand payments if the recipient had a trade of, for example, managing or protecting that intellectual property and incurred costs doing so.
FA16 aligned the UK definition of payments connected to intellectual property rights with that used in the OECD Model Convention.
Updated definitionFollowing FA16, S907 defines ‘intellectual property’ to include:
- copyright of literary, artistic or scientific work,
- any patent, trade mark, design, model, plan, or secret formula or process,
- any information concerning industrial, commercial or scientific experience, or
- public lending right in respect of a book ...
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