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HMRC internal manual

International Manual

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

Applications/claim forms

Individuals resident in Iceland should use:

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

Companies resident in Iceland should use:

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