This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

DT applications and claims - Types of income: Interest

Anti-bondwashing provisions

You should bear in mind that some double taxation treaties contain anti-bond washingprovisions. This means that treaty relief is not available if the beneficial owner of thesecurity is a tax exempt body in its country of residence and the security is held forless than 3 months.