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HMRC internal manual

International Manual

Double Taxation Applications and Claims: companies: How to tell that a claim is from a company

The abbreviations used for companies in the UK are well known: ‘PLC’ for a public limited company and ‘Ltd’ for a private limited company. But it can be more difficult to recognise the abbreviations used for companies in other countries. The list in INTM335020 will help you to identify a company in the countries shown. If you are unsure about whether the claimant is a company, consult Specialist Personal Tax, PT International Advisory.