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CT600H Company Tax Return Form Cross-border Royalties

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					                                                                        CT600H Supplementary Pages (2002)   1

                                                             Company Tax Return Form
                                                  Cross-border Royalties Supplementary Pages
                                                             For payments made on or after 1 October 2002

 Information
 Company Name


 Period covered by these Supplementary Pages (cannot exceed 12 months)

 From (dd/mm/yyyy)               To
       /       /                       /      /

 Tax reference
           /       /


  Important
  • These Supplementary Pages, when completed, form part of the company’s return.
  • These Pages set out the information we need and provide a standard format.
  • These Pages are covered by the Declaration you sign on page 1 of the form CT600.
  • The warning shown on the form CT600 about prosecution, and the advice about late
    and incorrect returns, and late payment of tax also apply to these Pages.
 •   There are additional penalty provisions for failure to observe the law regarding royalty
     payments. Details are contained in S349E(1)(7) ICTA 1988 and S98(4D) TMA 1970, and
     there is provision for a Direction to be issued under S349E(1)(3) ICTA 1988.




                                                                                                                        BS12/02
 If the company made cross-border royalty payments after 1 October 2002, and 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 deduction of tax or at the rate specified



                                                                                                                CT600H (2002) Cross-border Royalties Supplementary pages
 by reference to the double taxation treaty appropriate to the country of residence of the payee.

 All UK companies that make such payments must complete this form.

 Further information about countries or territories that have double taxation agreements with the
 UK can be found on the Inland Revenue’s website at www.inlandrevenue.gov.uk


What to do when you have completed these Supplementary Pages
• Complete box 165 on page 7 or 11 in Section 3 or 4 of form CT600 to show that you have made
  cross-border royalty payments under reasonable belief.
• Follow the advice shown under ‘What to do when you have completed the return’ on page 3 of
  form CT600.
                                                                                         CT600H Supplementary Pages (2002)   2
Details of payments made

                                                                                                           Type of royalty
     Name of recipient of the royalty         Full address of recipient of the royalty                     payment made




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     Enter an ‘X’ in box H1A if a continuation sheet is used.      H1A
                                                                                    CT600H Supplementary Pages (2002)   3


Gross amount of   Country or territory that has   Rate of        Amount of tax
royalty paid      double taxation agreement       tax deducted   deducted
                  with UK                         from payment   from payment Additional notes
      £                                                 %        £        p



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