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HMRC internal manual

International Manual

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

Contents

INTM350510 CAR Residency reference numbers: Country code
   
INTM350520 Application/claim forms
INTM350530 Double Taxation Conventions between the UK and France
INTM350540 Territory of France
INTM350550 Residence and Domicile in France
INTM350560 Claims in the name of a deceased person, ‘Succession’ or ‘Indivision’
INTM350570 Claims by French pension funds
INTM350580 UK interest paid to a resident of France
INTM350590 UK royalties paid to a resident of France
INTM350600 UK dividends paid to a resident of France - portfolio investor
INTM350610 UK dividends paid to a resident of France - direct investor
INTM350620 UK pensions/annuities paid to a resident of France
INTM350630 UK Government pensions paid to a resident of France
INTM350640 Other income paid to a resident of France
INTM350650 Construction Industry Scheme: Permanent establishment provisions
INTM350660 UK personal allowances