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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Netherlands: Relief from Netherlands tax

Claims for relief from Netherlands tax on dividends and bond interest are to be made to the Netherlands revenue authorities on the following forms, which may be obtained from the Dutch tax authorities.

  1. 92VK

Except as provided in (b) below this form is to be used to claim

i) relief from Netherlands tax at source (that is non-deduction of tax on bond interest or deduction of dividend tax),  

ii) repayment of Netherlands tax deducted in excess of the amount chargeable under the agreements.  

Where a claim is made for relief from tax at source, separate forms should be used for each paying company. Where a refund of tax is claimed, the same form may be used for more than one paying company.

  1. IB95GRB

This form is to be used in all cases where the taxpayer is chargeable to United Kingdom tax under Case V of Schedule D on the remittance basis (see IM1560). It provides for a refund of Netherlands tax deducted in excess of the amounts chargeable under the agreement, but does not enable relief to be given at source.

Forms 92VK and IB95GR-B are two-part forms. The second copy should be kept in the taxpayer’s tax office. The Inspector’s responsibility in relation to the forms is limited to certifying, in the space provided, that to the best of his knowledge and belief the applicant was, on the date of payment of the income in question, a resident of the United Kingdom within the meaning of Article 4 of the agreement.