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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Ukraine: Relief from Ukrainian tax

No special forms are available in this country for the purpose of claiming relief from Ukrainian tax under the agreement.

Claimants should write to State Tax Inspectorate, L’vivs’ka pl.8, m Kiev - 53, 254655 MSP Ukraine.

A Ukrainian resident payer of dividends or interest (but not royalties) is not required to withhold tax from the payments if the non-resident to whom the dividends or interest is paid obtains a permit for a preliminary exemption from Ukrainian tax. An application for such a permit must be supported by a certificate from the non-resident’s own tax authority stating that he is a taxpayer in the country where he is resident. It is a condition of relief from Ukrainian tax on dividends and interest under the United Kingdom’s agreement with Ukraine that the claimant is subject to tax on the income. A request for a certificate to present to the Ukraine authorities should be responded to with a letter, on headed notepaper, certifying - if it is the case - that the claimant is a resident of the United Kingdom for the purposes of the double taxation agreement between the United Kingdom and Ukraine and is subject to tax on the dividends or interest, as the case may be. No certificate should be provided if it is known that the United Kingdom resident will not be subject to tax on the dividends or interest in the United Kingdom.