What we do

 
 

VAT & Tax

VAT Registered? Take part in the self-billing scheme

If you are registered for VAT in the UK and wish to take advantage of the HMRC authorised self-billing scheme please complete a self-billing VAT form and return it to us with a copy of your VAT registration certificate.

Please note you must be an Ordinary or Successor Member in order to take part in the self-billing VAT scheme.

The form and the HMRC self-billing VAT guidelines can be downloaded below.

VAT self-billing form

HMRC self-billing guidelines

If you do not fill in a UK tax return we suggest you contact your accountant/advisor or HM Revenue and Customs.

Forgotten to tell us?

If you have been registered for VAT for some time but have forgotten to tell us you can submit a back claim. You will need to invoice us for the amount so please contact our finance department who will be happy to assist you.

Please note you must be an Ordinary or Successor Member to submit a back claim.

Changed your VAT status?

If you’ve changed to company status then send us a copy of your new VAT registration certificate showing the name of your company and your new VAT registration number and we’ll do the rest.

If you’re no longer registered for VAT please send the date of your de-registration to our finance department and we’ll update your details. If applicable, you'll have to reimburse any VAT previously claimed.

VAT Policy

The VAT treatment that ALCS uses has been fully discussed and sanctioned in writing by HMRC.  ALCS act in the capacity of Principal to its members for VAT purposes.  This means that ALCS members are considered to be supplying rights to ALCS and ALCS is then making an onward supply of those rights. 

The value of each of these supplies is as follows: 

  • The value of the service supplied by the member to ALCS is the actual amount of the royalty payable less the deduction of commission
  • The value of the service supplied by ALCS to the source of the royalties is the actual amount collected.

It is for this reason that VAT is paid only on the amount of royalties payable less the deduction of commission.

Frequently asked questions

Download our list of frequently asked questions here