BIM50701 - Literary profits: introduction

The profits made by individuals resident in the United Kingdom from literary, composing etc activities which they carry on (including profits from the literary, dramatic, film, musical etc copyright in their works) are liable under:

• Case II of Schedule D, if they are from the profession of an author, composer etc; or
• Case VI, if the activities do not amount to the exercise of a profession.

As regards-

• copyright royalties received by a person other than the author, composer etc, see BIM50725
• copyright royalties etc within the scope of ICTA88/S536, received by persons abroad, see IM4000 onwards
• casual income arising under contracts made in the United Kingdom or abroad, see BIM80110.

References to copyright in BIM50701 - BIM50745 should be treated as including Public Lending Right ( BIM50755).