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HMRC internal manual

International Manual

DT Agreements: Australia - Income from a UK source paid to a resident of Australia

Application/claim forms

Income paid from I July 2004

Individuals who are residents of Australia should use form Australia/Individual toclaim relief from UK income tax on UK source interest, royalties, pensions and annuities.

Companies which are residents of Australia should use form Australia/Company(2004) to claim relief from UK income tax on UK source interest and royalties.

Income paid before 1 July 2004

Individuals who are residents of Australia should use:

  • form Australia/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
  • form Australia/Individual /Credit to claim payment of tax credit on dividends paid by UK companies before 6 April 1999.

Companies which are residents of Australia should use form Australia/Company toclaim relief from UK income tax on UK source interest and royalties.