If you are not a UK tax resident then under current UK tax rules, we are required to deduct UK income tax from your royalty payment. If you are resident in a country that has a tax treaty with the UK, you may be entitled to claim a reduced rate of UK income tax under that treaty. To do so you must apply for and obtain tax treaty clearance from HM Revenue & Customs.  Clearance is given in the form of a reference number and certificate.  The reference number and certificate are specific to royalty income paid to you by Cambridge University Press & Assessment.  Please send us a copy of the certificate and reference number before a payment is made.  Clearance is not retrospective.  It is your responsibility to ensure that we are provided with a valid clearance certificate and reference number as without that information we are required to withhold UK tax. 

Please note that Cambridge University Press & Assessment cannot refund any tax deducted.

Further information and downloadable forms to apply for tax relief are available from the HM Revenue & Customs website.  Please also refer to the FAQ “Can I reclaim UK Tax?