DO YOU HAVE A QUESTION ABOUT YOUR STATEMENT AND THE WORKS YOU’VE BEEN PAID FOR?
Contact us and let us know. Try to have your ALCS reference to hand when you get in touch with us: it will mean we can deal with your query more quickly. Please note that to protect your data and ensure that we are have the correct account, you will be asked to answer some security questions before we will discuss any details of your account with you.
HAVE YOU NOTICED A MISTAKE?
You’re the person that knows your work best, so please check and make sure that we’ve got all the information about your works correct. It’s up to you to point out any mistakes we’ve made. So, if we have, please contact us and let us know what we’ve got wrong.
UK TAX ISSUES
Please note that the details below are only general guidelines regarding the tax implications of the payments we make to you. We are not authorised to advise on your individual tax position. If you have any doubts about your personal tax, please contact your accountant, financial advisor or the tax authority of the country where you are resident.
a) ALCS COMMISSION & MEMBERSHIP FEES
Generally, tax is calculated on the net income you receive from us – ALCS commission and fees are allowable expenses which can be deducted from the gross royalties. The precise method by which you declare this to your local tax authority depends on your personal tax status and the jurisdiction where you are based.
b) TAX WITHHELD BY ALCS (THIS APPLIES ONLY TO OUR NON-UK BASED MEMBERS)
We are obliged to withhold tax from the royalties on UK-sourced payments unless we hold a valid tax exemption for you. If withholding tax has been deducted, we are unable to refund it. However, you may be able to claim a refund from your local tax authority, normally via your tax return. Please use the certificate included with this statement. You can apply for an exemption from Her Majesty’s Revenue & Customs (HMRC). If your request is accepted, HMRC will notify us directly. To do this, you will need to complete the form ‘Application for relief at source from UK income tax on royalties’. Visit gov.uk/tax-uk-income-live-abroad/taxed-twice.
If you believe that we already hold the appropriate certificates on your behalf and that we have deducted the tax in error, please email email@example.com. For information on foreign withholding tax deductions, visit our page on tax and deductions.
If you are registered for VAT and wish to take advantage of this scheme for future distributions, please complete a ‘Self-billing VAT undertaking’ form and return it with a copy of your VAT registration certificate. To download the form and a copy of the explanatory letter from HMRC, visit our page on VAT or request a copy by emailing firstname.lastname@example.org or by calling +44 (0) 20 7264 5700. If applicable, VAT can be reclaimed for up to four years, and again, please use the contact details above. Please also let us know if you have deregistered for VAT.
Note too that this scheme is only available to Ordinary or Successor Members.
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