VAT registered? Benefit from our self-billing scheme

If you’re registered for VAT in the UK, sign up for our HMRC-authorised self-billing scheme. Just download a VAT self-billing form, fill it in and return it to us with a copy of your VAT registration certificate. For more information, you can also download the HMRC self-billing guidelines.

Forgotten to tell us?

If you’ve been registered for VAT for some time but haven’t told us, you can submit a back claim. You’ll need to invoice us for the amount – simply complete the VAT invoice template and return the form to our finance department.

Changed your VAT status?

If you’ve changed your VAT status in any way, you must inform us to retain your self-billing status. Please send us a copy of your new VAT registration certificate and complete a new copy of the self-billing form as soon as possible. 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 straight away and we’ll update your details. You might have to reimburse any VAT you’ve previously claimed.

Our VAT policy

HMRC have fully approved the way we operate VAT. We act in the capacity of Principal to our members for VAT purposes. This means you’re considered to be supplying rights to ALCS, and we then make an onward supply of those rights.

The value of each of these supplies is as follows:

  • The value of the service you supply to us is the actual amount of the royalty payable less the deduction of commission.
  • The value of the service we supply to the source of the royalties is the actual amount we collect.

This is why you pay VAT only on the amount of royalties payable less the deduction of commission.

Who to contact with a query:


VAT self-billing form Download
HMRC self-billing guidelines Download
VAT invoice template Download