IMPORTANT UPDATE 2022
We have been made aware by some authors that there seem to be some major delays with HMRC in issuing double taxation certificates. Unfortunately until we have the certificate from HMRC authorising us to make payments gross, i.e. without deducting UK income tax, by law we have to make the tax deduction from any royalty payments.
We are unable to follow up with HMRC on an author’s behalf as we are not permitted to discuss individual tax affairs with HMRC. If you are concerned that a certificate may be late please follow up with HMRC directly. Contact details can be found in the link below.
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 can 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 below for a link to the form and further information from HMRCs website:
Please ensure you select the correct form for your specific country.
Once you have completed the relevant form and submitted it to your tax authority, they will certify it and send it on to the UK tax authorities at HMRC. HMRC will then approve the form and send us a certificate authorising us to pay the advances and royalties without deducting UK Income Tax. Without this certificate from HMRC we will have to deduct UK income tax from our payments to you.
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 choose not to apply for a double taxation certificate we will deduct tax at source when making payments to you and you will be able to reclaim them via your tax return in your country of tax residence.