INTM338080 - Double Taxation applications and claims: Applicants/claimants: Overseas Collecting Societies: Authors’ Licensing Collecting Society (ALCS)

A writer’s work is protected by copyright. ALCS acts on behalf of writers in the UK by collecting payments for works that have been copied, broadcast or recorded.

ALCS has reciprocal agreements worldwide with Overseas Collecting Societies representing writers. ALCS will also represent the copyright interests of writers in the UK. Twice a year ALCS will distribute the royalties collected to the appropriate Overseas Collecting Society for onward distribution to its members. The Overseas Collecting Society may apply to join the Block Exemption Scheme (INTM338020) for Double Taxation treaty relief at source from UK income tax on the royalties collected and paid by ALCS.

DT relief at source applications from individuals, companies or partnerships on royalty payments that are paid directly to them by ALCS are made in the normal way.