Corporation Tax: cross-border royalties (CT600H (2015) Version 3)
Use these supplementary pages if a UK company made cross-border royalty payments after 1 October 2002.
Documents
Details
Before you download the form and send it in the post, check when you need to send an online Company Tax Return.
Use these supplementary pages if the company is a UK company and 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.
Related forms and guidance
Use form CT600 (2024) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.
Use the Autumn Statement 2023 — overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.
Use the CT600H guidance to help you complete the CT600H supplementary page form.
Updates to this page
Published 7 April 2015Last updated 29 August 2023 + show all updates
-
A link to the CT600H guidance has been added.
-
The related forms and guidance have been updated for 2023.
-
The related forms and guidance have been updated for 2022.
-
Welsh language version has been added to the page.
-
First published.