Annual payments, copyright royalties etc. (as detailed in
DT1820) paid to persons abroad should be made under deduction of
tax at the appropriate rate under domestic law unless the payer has
received an authority from FICO (International), Nottingham
authorising payment in full or under deduction of tax at a reduced
rate (see DT1820) or, in the case of copyright royalties, it is
accepted, following a submission to Business Profits Division 3
(Literary and Artistic Profits) under IM4001, that deduction of tax
is not required.
The exchange of information Article in a double taxation
agreement (see DT233 and 350) authorises the Revenue to supply
foreign revenue authorities with, among other matters, reports of
payments made to residents of those countries, either without
deduction of United Kingdom tax or with tax deducted at a reduced
rate following the issue of an authority by FICO (International).
The procedures for obtaining information about payments of
this kind made to persons abroad, for the collection of tax
deducted and for making reports, are set out in DT1880 -
DT1899.
