HM Treasury has launched a consultation into the circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to income tax following the announcement in last month's Budget to introduce such a levy.
The UK Government is planning to introduce legislation in Finance Bill 2018-19 that broadens the circumstances in which certain payments made to non-UK residents have a liability to income tax. These changes will have effect from April 2019.
The consultation is open until 23 February 2018.
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