Royalty withholding tax
The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to Income Tax.
Detail
The government will introduce legislation in Finance Bill 2018 to 2019 that broadens the circumstances in which certain payments made to non-UK residents have a liability to Income Tax. These changes will take effect from April 2019.
The consultation focuses on the design of that legislation.
Documents
Royalties Withholding Tax - consultationapplication/pdfOffshore receipts in respect of intangible property (previously Royalties Withholding Tax) - Summary of Responsesapplication/pdfOffshore receipts in respect of intangible property - draft legislationapplication/pdfOffshore receipts in respect of intangible property - Explanatory Noteapplication/pdf