CT600H Cross Border Royalties

Last modified 14:59, 12 Apr 2016

Overview

This section explains how to use the CT600H Cross Border Royalties data entry window.

Accessing the CT600H Cross Border Royalties window

To access the CT600H Cross Border Royalties data entry window. In the CT600 window::

  • Expand the Tax return information node in the data navigator on the left hand of the window and then double click CT600H.

  • ClickTax return information in the data navigator and then click CT600H hyperlink and then select the relevant accounting period if there is more than one accounting period.

  • Click Tax return information in the data navigator and then click CT600H from within this window.

You can navigate to the data entry window directly from the onscreen view of the tax return supplementary page.

NOTE

This will only be possible if there has already been data entered into the CT600H data entry screen.

To view the supplementary pages select to View Tax returns from the Actions panel on the left hand of the screen.

Entering CT600H Cross Border Royalties details

The CT600H Cross Border Royalties data entry window contains a multiple column grid. To add details of a cross border royalty:

  1. Recipient name - Click in this field. A window will appear to add the recipient's name. (See Working with dialog boxes (inspectors) for further help on this aspect of data entry).

  2. Address - The address seen in the main grid will be the first line of the address as entered in the dialog box. Add at least the first 2 lines of an address as this is mandatory for submitting the form to HMRC Online. 

  3. Type of Royalty or payment made - mandatory for Online filing submissions.

  4. Gross amount

  5. Interest or royalties directive - This must be completed if the country with double taxation agreement is not complete

  6. Country with double taxation agreement - This must be completed if the interest or royalty directive is not completed.

  7. Rate of tax deducted

  8. Amount of tax deducted - This is calculated based on gross amount x rate of tax deducted /100. This field cannot be edited.

  9. Additional notes 

Notes

Notes can be added to this window. All notes will appear as an appendix to the Corporate Tax computation. Click the click to add notes link at the foot of the data entry area.

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