If you are resident abroad, we are obliged to withhold tax from the royalties on UK sourced works unless we hold a valid tax exemption for you.
If withholding tax has been deducted, we are unable to refund it. However, you may be able to claim a refund from your local tax authority, normally via your tax return.
To prevent the tax being deducted in future, please send us your tax exemption certificate. If you do not already hold one, you should seek further information from Her Majesty’s Revenue & Customs (HMRC) here.
If you are resident in the UK for tax purposes, some overseas Collective Management Organisations make a similar deduction before remitting money to us. Currently, the following societies make a tax deduction before paying us:
Writers Guild of America West (USA)
If you have income from these societies you will have already paid tax on them (much like bank or building society interest), which you should note in your UK tax returns.
Further information is available here on the HS263 Self-Assessment help sheet.