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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

UK Interest paid to a resident of Denmark (Article 11)

Individuals - Full relief from UK income tax is available on UK interest paidto an individual resident of Denmark who is the beneficial owner of the interest.

Companies – Full relief from UK income tax is available on UKinterest paid on or after the 6 April 1998 to a company that is a resident of Denmark andis the beneficial owner of the interest.