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HMRC internal manual

International Manual

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

UK dividends paid to a resident of India (Article 11)

The double taxation convention provides for payment of the excess of UK tax creditafter retention of 15% of the aggregate of UK dividend plus tax creditonly to an individual who is a resident of India and is the beneficialowner of the dividends. Payment of this excess is available only in respect of dividendspaid before 6 April 1999. See INTM343530 about dividends paid on or after6 April 1999.

There is no relief available to companies, executors or trustees.