When to complete
UK companies or UK permanent establishments of foreign companies
If the company (or UK permanent establishments of a foreign company):
- made cross-border royalty payments after 1 October 2002
- reasonably believed that the recipient of the royalties would be entitled to treaty relief on any tax deducted
The company is entitled to make such payments without deducting tax, or at the rate specified in the Double Taxation Treaty appropriate to the country of residence of the payee. Read HMRC’s guidance on tax treaties for more information about countries or territories that have Double Taxation Agreements.
Company (or UK permanent establishments) information
H1 Company name
Enter the company name.
H2 Tax reference
Enter the company’s 10-digit Unique Taxpayer Reference.
Period covered by this supplementary page (cannot exceed 12 months)
H3
Enter the start date using the format DD MM YYYY.
H4
Enter the end date of the accounting period using the format DD MM YYYY.
Details of payments made
H5A to H5H Details of payments made
Enter the relevant details for each recipient of the royalty. In box H5E, enter the name of the country with the Double Tax Agreement with the UK.
Penalties
There are additional penalty provisions for failure to observe the law regarding royalty payments. For more information, read:
There is also provision for a Direction to be issued under:
Published 30 September 2022
