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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Ireland: Interest and royalties

Where, under the authority of a notice issued by the CAR, Nottingham, interest, royalties or other annual payments are paid to a resident of Ireland without deduction of United Kingdom tax, relief, if not allowable by way of a deduction in computing income, may be given to the payer in accordance with the guidance in DT1822 and DT1825.