Cross-Border Royalties
Overview
This section is designed to analyse the tax relevant information related to Cross-border royalties. The relevant sheets are as follows:
- Cross-border royalties
- This optional sheet lets you fill in information related to cross-border royalties and amounts needed for supplementary sheet CT600H.
- CT600H return
- CT600H is the supplementary page for Cross-border royalties. This sheet shows the type and amount of each cross-border royalty paid, including tax deducted and reliefs.
Completing the Sheets
Cross-border royalties
Manual entries are required to provide the necessary data regarding royalties. You can choose if the royalty is to be included on the CT600H by checking the box on the sheet. You should choose the type of payment using the prepopulated list on the sheet and you can insert columns as required. For any additional Accounting periods a new section will be added below the previous period.
CT600H return
This is a review sheet and you cannot perform any analysis on it. It will be populated automatically from the Cross-border royalties sheet.