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HMRC internal manual

International Manual

• From: HM Revenue & Customs
• Published: 9 April 2016
• Updated: 9 January 2018, see all updates

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1. Contents
2. INTM347360

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

Application/claim forms

Individuals resident in Canada should use:

• form Canada/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
• form CAN 2/Individual/Credit to claim part-payment of tax credit on dividends paid by UK companies paid before 6 April 1999..

Companies resident in Canada should use:

• form Canada/Company to claim relief from UK income tax on UK source interest and royalties
• form CAN 2/Company/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999

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