All Royalty payments are taxable, HMRC associate these payments with self employed individuals. Anyone in receipt of a Royalty who is in the employ of the organisation making the payment could go through the payroll.
T. 01707 284646
F. 01707 284934
administration mailing list [mailto:[log in to unmask]] On Behalf
Of Brewin Joanne
Sent: 19 October 2010 15:24
To: [log in to unmask]
Subject: Royalty fees
The University is going to pay a ‘patent royalty’ to an emeritus professor on profits made by the University on an invention developed by the professor when he was an employee of the University. Does any know off hand if this payment is taxable?
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