To comply with UK tax laws Edward Elgar Publishing Ltd is obliged to deduct income tax at the UK standard rate from royalty earnings. If you are resident outside of the UK for tax purposes you will wish to avoid paying double tax at home and in the UK by completing a Double Taxation Treaty Relief Form and sending it to your local tax authority. You will need to do this well in advance of the royalty payment date to avoid double taxation.
Please see the HMRC website for more information and the necessary forms
Once you have completed the relevant form and submit it to your tax authority, they will certify it and send it on to the UK tax authorities. The UK tax authority will then approve the form and send us a certificate authorising us to pay the advances and royalties without deducting UK Income Tax.
Edward Elgar Publishing is not permitted to give tax advice and can not advise on how best to complete the form. You can contact HM Revenue and Customs on +44 135 535 9022 if calling from outside of the UK, or 0300 200 3300 if calling from the UK, or alternatively contact your tax advisor.
If you do not wish to complete this form to avoid double taxation, we would be grateful if you can let us know for our records.