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[hikingprof]

Hello,

I just signed a contract for a book that I am publishing with a UK press. I am a US resident and citizen. My contract stipulated:

The Publishers are obliged by the United Kingdom Inland Revenue to deduct income tax from royalties payable to Volume Editors who reside outside the United Kingdom and who have not obtained exemption from the appropriate authorities. Should the Volume Editor fail to obtain such exemption in writing all sums due under the terms of this Agreement shall be paid after deduction of income tax.

Question for other non-UK residents who have published in the UK: do I need to do anything about this? I am not particularly concerned with paying double taxes in the minuscule amount of royalties I will receive. I am more concerned with running afoul of the law without knowing it.

Thanks.

EDIT: Apologies if this is in the wrong forum, it could go under the Research forum too I suppose.

[fleabite]

I ran into this some years ago with a small payment for a journal article that appeared in a European country. All I had to do was get a simple, one-page form indicating that I paid taxes in the US, and my bank notarized it. (I don't remember where I obtained the form.) Essentially, the form tells them that they don't have to deduct UK taxes because you are going to pay taxes on the sum in the US. It works the same for any country that has a tax convention with the US, and I'm sure the UK does. The purpose is to avoid having people being taxed twice on the same income.

[wegie]

A quick poke around the HMRC brings up this page, which has a link to the form you need Fleabite.

[fleabite]

It's actually the OP, hikingprof, who needs the form, but thank you, Wegie, for finding it. Unfortunately, no one has offered to pay me any foreign royalties lately....

[hikingprof]

A quick poke around the HMRC brings up this page, which has a link to the form you need Fleabite.

Thanks, Wegie! Upon further investigation, the UK form requires that the IRS certify me as a US resident, and the IRS wants $60 to do that! Given that my royalties will be meager (like most academic books!), I am content to ignore this and let the Crown enjoy whatever taxation it can collect from me. I will not be running off to dump tea in Boston harbor anytime soon.

[wegie]

60 bucks to prove you're resident?? Eeek!

But many thanks for your contribution to the UK's deficit reduction programme ;-)