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.

1. Select the +New payment.., a new window displays which needs to be completed.

2. Enter the name of the recipient.

3. Enter the full address of the recipient including postcode, type of royalty payment made and the gross amount of royalty paid.

4. From the Agreement under which relief made drop-down list, select 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

See HMRC guide