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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Malaysia: Interest and royalties

Malaysian tax on Malaysian sourced interest and royalties is reduced to 10 per cent and 8 per cent respectively if the United Kingdom resident recipient is both the beneficial owner and is subject to United Kingdom tax (see INTM162020) on the same income - (Articles 11(2) and 12(2) respectively).