Policy paper

Repeal of provisions relating to the Interest and Royalties Directive

This measure is about the repeal of provisions relating to the Interest and Royalties Directive.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Repeal of provisions relating to the Interest and Royalties Directive

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Draft legislation

PDF, 63.3 KB, 2 pages

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Explanatory note

PDF, 128 KB, 1 page

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Details

The measure will ensure that companies resident in EU member states will cease to benefit from UK withholding tax exemptions now that the UK no longer has an obligation to provide relief.

Find out more information in the making payments of interest or royalties to connected companies in the EU guidance note.

Published 3 March 2021