Statement Information

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 have the correct account, you will be asked to answer some security questions before we will discuss any details of your account with you.

SOMETHING DOESN’T QUITE ADD UP?

We occasionally receive payments from other organisations that include ‘negative’ amounts. These ‘negatives’ are generally corrections that have been made to previous  payment amounts we’ve been sent (often because an incorrect tax rate has been charged which has been retrospectively picked up by the organisation that sent it) but when we add these to members’ accounts, this can mean that the sums (though the bottom line is correct) don’t appear to quite add up.

If you’ve been studying your statement and think that the sums aren’t quite right then do get in contact and we can look into this for you. We’re working on making this all a bit easier to interpret, but in the meantime if you have a question, we’ll be happy to help.

HAVE YOU NOTICED A MISTAKE?

Nobody knows your work as well as you do, so please check that the works you have been paid for are accurate when you receive your statement from us. If something doesn’t look right, you need to let us know to ensure you receive everything you’re owed.

CHANGE TO COMMISSION RATE

In March 2023 the commission rate charged to members changed, from 9.5% to 10%.

You can find out more about this change, here.

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 finance@alcs.co.uk. For information on foreign withholding tax deductions, visit our page on tax and deductions.

SELF-BILLING SCHEME

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 finance@alcs.co.uk or by calling +44 (0) 20 7264 5700. If applicable, VAT can be reclaimed for up to four years, you’ll need to invoice us for the amount – simply complete the VAT invoice template and return the form to our finance department. Please also let us know if you have de-registered for VAT.

Note too that this scheme is only available to Ordinary or Successor Members.