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HMRC internal manual

International Manual

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

Contents

INTM346001 CAR Residency reference numbers: country code
   
INTM346002 Application/claim forms
INTM346003 Double Taxation Convention between the UK and Austria
INTM346004 UK interest paid to a resident of Austria (Article 11)
INTM346005 UK royalties paid to a resident of Austria (Article 12)
INTM346006 UK dividends (Article 10) – portfolio investor
INTM346007 UK dividends - direct investor
INTM346008 UK pensions/annuities paid to a resident of Austria (Article 18)
INTM346009 UK government pensions paid to a resident of Austria (Article 19)
INTM346010 Other UK income paid to a resident of Austria (Article 22) - NIRP and Incapacity Benefit are included
INTM346011 Construction Industry Scheme: permanent establishment conditions (Article 5)
INTM346012 UK personal allowances