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HMRC internal manual

International Manual

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

Application/claim forms

Individuals resident in India should use:

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

Companies resident in India should use

  • form X/Company to claim relief from UK income tax on UK source interest and royalties.