A4.455 Administration

A4.455 Administration

Where a company receives a payment of interest or royalties under deduction of tax, any claim for repayment on the grounds that the exemption is applicable should be made to an officer of HMRC.

The corporation tax self-assessment return form may require a company to supply information about royalties paid or received without deduction of tax1 see D1.1309.


A company may make a payment of interest or royalties without deduction of tax, purporting to rely on exemption under ITTOIA 2005, s 758. If, at the time the payment is made, the company is not entitled to that exemption and

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