Tax and VAT

LAST UPDATED 09 OCTOBER 2023

Tes does not pay income tax on your behalf to any tax authority. There is no withholding tax on any author royalty payments made by Tes to you. However, you may need to submit a tax return to the tax authorities to report and pay any income tax that may be due on your royalty payments.

For up-to-date government provided UK income tax information, please see here.

The information contained in this section will help you think about the tax implications of selling your content on Tes Resources. However, Tes is not a tax adviser and recommends that you consult a tax professional for advice pertaining to your own specific circumstances.

Yes, you may need to submit a UK tax return and declare your royalty income and pay tax thereon.

For up-to-date government provided UK income tax information, please see here.

Tes understands that you will need to report the royalty payments that you earn each year on your annual federal (and state, if applicable) income tax return. We suggest you consult a tax professional to consider what is required based on your circumstances.

Please note that Tes will not issue you with Form 1099 ‘Miscellaneous Income’. This is because Tes Education Limited is a UK resident company and royalty payments will be paid from the UK.

The price of each resource sold by Tes Resources is VAT inclusive. Your royalties are calculated on the net price of your content – the price before VAT. The percentage of VAT/GST charged depends on the location of the individual customer purchasing the resource (their VAT jurisdiction).

For example, the sale of a £6 Resource to a UK customer is comprised of £5 net and £1 VAT. Tes will pay the £1 VAT to the UK Tax Authorities. Your royalties are calculated on the £5 net. EU countries have different VAT rates and so the VAT amount contained within the £6 selling price will change. This will change the net amount and will therefore change the amount of your royalties.

When a resource is sold from Tes’ Resources website to a third party, Tes is the seller in that sale and so charges VAT/GST (as appropriate) to the third-party customer and remits that VAT/GST to the appropriate Tax Authority.

It is your responsibility to decide whether you need to register for UK VAT in respect of your royalty income. It is also your responsibility to file your own VAT returns and pay the VAT due to HMRC.

If you are based in the UK and are VAT registered, it is your responsibility to issue a tax invoice to Tes Education Resources limited for the royalty income paid into your bank account. You need to notify Tes if you are already registered for VAT, become registered or deregister.

For up-to-date government information about registering for VAT, please see here.

If you are registered for VAT in the UK, UK VAT will be calculated on your gross earnings (eg if your royalty earnings are £120, we will calculate that £20 of these earnings is VAT). If you are not UK VAT registered, your royalty earnings will not include VAT.

The price of each resource is VAT inclusive. However, if you are an individual who lives in the EU or Australia, the price will include VAT or GST respectively at the rates applicable in that country.

Income Tax

VAT