Double Taxation Forms

If you have any questions about the form please ring HM Revenue and Customs on  +44 151 210 2222 if calling from outside of the UK, or 0845 070 0040 if calling from the UK. Please do not contact Edward Elgar Publishing about these forms.

We would like to help our authors avoid paying UK Income Tax on royalty earnings.  Under current legislation, the British publisher is obliged by the Inland Revenue to deduct at source the standard rate of UK Income Tax from advances and from royalties accruing to sales of books written by authors resident overseas.  This means that as an author you could be paying tax two times over - once to the British Inland Revenue and a second time to the tax authorities in your own country.  You can avoid this problem by arranging a double taxation agreement with the Inland Revenue who will then give us permission to pay the advances and royalties without deducting UK Income Tax.

We suggest you complete the form in detail  (download copies below) and return to your country's tax authority.

Each form needs to be sent to your own country's tax authority who should then forward it to the address below:

Inland Revenue,
Financial Intermediaries and Claim Office,
Fitzroy House,
PO Box 46,
Nottingham,
NG2 1BD.  

When they have approved the form, they will send us a certificate authorising us to pay the advances and royalties that have been agreed without deducting UK Income Tax.

We would like to stress the importance of completing all of the answers to the questions on the double taxation form.  If a question is not applicable to you, please state this on the form.  It is also essential that the description of royalties should be completed on the reverse of the form.  Please do not leave questions unanswered as this will inevitably lead to the Inland Revenue returning the form to you which in turn will result in a considerable delay in the authorisation of any exemption due.