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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Denmark: Relief from Danish tax

United Kingdom residents claiming relief from Danish tax on dividends (see DT5905, DT5906 and DT5907) should make their claims on form 06.003 which may be obtained from the Danish tax authorities’ website,

The claimant should send the completed form to his tax office for certification. The completed form should be sent to:

Skattecenter Ballerup

Postboks 59

2750 Ballerup

If the shares are held by the UK resident through the Euroclear operating system, the form should be sent directly to Euroclear in Brussels who will then be responsible for forwarding the claim to the Danish tax authorities.

Where a taxpayer is assessable on the remittance basis, Article 28(1) of the agreement limits relief from Danish tax to income remitted to the United Kingdom and taxed here. Consequently form 06.003 should not be completed unless the relevant dividends are taxed in the United Kingdom.