Book Royalties - help please

T.C. Registered, Tutor Posts: 1,448 Beyond epic contributor 🧙‍♂️
One of my self-employed clients also received a very small amount in book royalties, under £500. Where do I enter this on a Tax Return? :001_unsure:

Or is it that this comes under a DT rule and no tax is payable by the recipient. My recipient was willed the royalties by her mother. If the DT rule applies, do this mean that tax was deducted at source.

Not my field - any help much appreciated!!


  • Dean
    Dean Registered Posts: 646 Epic contributor 🐘
    Hi TC

    There are two types of royalties, copyright royalties and patent royalties.

    This will probably be copyright as patents are normally for inventions. Therefore, they will be paid gross and you would enter the figure received in box 13.1 (I think - 'other income') on the tax return.


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