Q&As

Should UK income tax be withheld from royalty payments made by a UK company to a UK charity?

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Published on LexisPSL on 14/07/2021

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Should UK income tax be withheld from royalty payments made by a UK company to a UK charity?

Should UK income tax be withheld from royalty payments made by a UK company to a UK charity?

As noted in Practice Note: Withholding tax on royalties, there are a number of provisions that impose withholding tax on UK source royalty payments.

Even if one of these provisions requiring UK income tax on UK source royalty payments were to apply, there is an exemption from this withholding tax obligation if:

  1. the payment is made by a company, local authority or qualifying partnership (broadly, a partnership in which at least one partner is a company or a local

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