If we are required to deduct UK income tax, but you are resident in a country that has a tax treaty with the UK, you may be entitled to a reduced rate of UK income tax under the treaty. To apply for relief under the treaty you must complete an application form and send it to your local tax office. Further information and downloadable forms to apply for tax relief are available from the HM Revenue & Customs website.  

Please note that the Royalties Department cannot provide advice on completing the forms. If you require further assistance, it is recommended to contact HM Revenue & Customs directly.

If treaty relief is granted, HM Revenue & Customs will issue a reference number and certificate for you. This certificate covers all titles for which you receive royalties from Cambridge University Press & Assessment. Relief is typically granted for an indefinite period (subject to you continuing to declare your tax in the same country), but occasionally a period is stipulated. If the certificate expires it is your responsibility to re-apply for relief.