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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark

Application/claim forms

Individuals resident in Denmark should use form

DEN 2/INDIVIDUAL toclaim relief from UK income tax on UK source interest, royalties and government pensions.

Companies resident in Denmark should use form DEN 3/Company toclaim relief from UK income tax on UK source interest and royalties.